https://www.taxtmi.com/caselaws?id=436161 A reasonable cause was accepted for the 93-day delay because the appellate order was not served by post or email and was noticed later on the department's e-portal, so the delay was condoned. The first appellate authority had dismissed the appeal ex parte for non-prosecution without examining the merits, while the assessment itself had proceeded ex parte under section 144. As proper verification and hearing were still required, the order was set aside and the matter was remanded to the Assessing Officer for fresh adjudication after giving the assessee an opportunity of being heard. en-us Wed, 22 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436161 A reasonable cause was accepted for the 93-day delay because the appellate order was not served by post or email and was noticed later on the department's e-portal, so the delay was condoned. The first appellate authority had dismissed the appeal ex parte for non-prosecution without examining the merits, while the assessment itself had proceeded ex parte under section 144. As proper verification and hearing were still required, the order was set aside and the matter was remanded to the Assessing Officer for fresh adjudication after giving the assessee an opportunity of being heard. Case-Laws Income Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436161