https://www.taxtmi.com/caselaws?id=394454 Procedural delay may be condoned where sufficient cause is shown, so that disputes are decided on merits rather than defeated by default. The Tribunal accepted the assessee's explanation that the original orders were not available in time and that the appeals had been filed on the basis of available default summaries before the orders were later obtained. As the first appellate authority had dismissed the matters without examining the merits, the Tribunal interfered, set aside those dismissal orders, and restored the appeals for fresh adjudication after granting adequate opportunity of hearing. en-us Mon, 27 Jan 2020 00:00:00 +0530 Tue, 09 Aug 2022 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394454 Procedural delay may be condoned where sufficient cause is shown, so that disputes are decided on merits rather than defeated by default. The Tribunal accepted the assessee's explanation that the original orders were not available in time and that the appeals had been filed on the basis of available default summaries before the orders were later obtained. As the first appellate authority had dismissed the matters without examining the merits, the Tribunal interfered, set aside those dismissal orders, and restored the appeals for fresh adjudication after granting adequate opportunity of hearing. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394454