https://www.taxtmi.com/caselaws?id=391697 A belated income-tax appeal may be admitted where the assessee demonstrates sufficient cause through credible material, and a liberal, justice-oriented approach can prevail over technical delay objections when the lapse is bona fide and non-deliberate. Here, prolonged illness of directors, the company's defunct status, reliance on a power-of-attorney holder and a single employee, and a communication gap with the former accountant supported condonation of the delay. Because the assessee had not effectively participated earlier and relevant evidence was not on record, the ex parte appellate orders were set aside and the matters were remanded to the Assessing Officer for fresh adjudication. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 05 Feb 2020 14:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391697 A belated income-tax appeal may be admitted where the assessee demonstrates sufficient cause through credible material, and a liberal, justice-oriented approach can prevail over technical delay objections when the lapse is bona fide and non-deliberate. Here, prolonged illness of directors, the company's defunct status, reliance on a power-of-attorney holder and a single employee, and a communication gap with the former accountant supported condonation of the delay. Because the assessee had not effectively participated earlier and relevant evidence was not on record, the ex parte appellate orders were set aside and the matters were remanded to the Assessing Officer for fresh adjudication. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391697