https://www.taxtmi.com/caselaws?id=757264 Delay in filing the first appeal was treated as covered by the Covid-19 period, with limitation extended in line with Supreme Court orders on exclusion of limitation. The appellate authority's refusal to condone delay was therefore unsustainable, and the matter was restored for fresh adjudication after giving the assessee an opportunity of hearing. The delay was directed to be condoned and the appeal remitted for disposal on merits. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757264 Delay in filing the first appeal was treated as covered by the Covid-19 period, with limitation extended in line with Supreme Court orders on exclusion of limitation. The appellate authority's refusal to condone delay was therefore unsustainable, and the matter was restored for fresh adjudication after giving the assessee an opportunity of hearing. The delay was directed to be condoned and the appeal remitted for disposal on merits. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757264