https://www.taxtmi.com/caselaws?id=68888 Bona fide pursuit of an alternative statutory remedy was treated as sufficient cause for condoning delay, because the assessee had acted on a written indication that reopening would be considered and the delay was not deliberate. The objection that the appeal was time-barred therefore failed. An assessment made ex parte on the hearing date, without considering a pending adjournment request and without granting a fair opportunity of hearing, was held to be procedurally vitiated. The assessment order and the appellate order were set aside, and the matter was remitted for fresh adjudication after giving the assessee due opportunity in accordance with law. en-us Mon, 09 Aug 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68888 Bona fide pursuit of an alternative statutory remedy was treated as sufficient cause for condoning delay, because the assessee had acted on a written indication that reopening would be considered and the delay was not deliberate. The objection that the appeal was time-barred therefore failed. An assessment made ex parte on the hearing date, without considering a pending adjournment request and without granting a fair opportunity of hearing, was held to be procedurally vitiated. The assessment order and the appellate order were set aside, and the matter was remitted for fresh adjudication after giving the assessee due opportunity in accordance with law. Case-Laws Income Tax Mon, 09 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68888