https://www.taxtmi.com/caselaws?id=457027 The delay in filing the first appeal was attributable to the Covid-19 pandemic period, which was treated as excluded for limitation purposes in light of Supreme Court directions extending limitation. On that basis, refusal to condone the 727-day delay was not sustained, and the appeal was directed to be heard on merits. The matter was restored to the first appellate authority for fresh adjudication in the interests of justice. en-us Tue, 14 May 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457027 The delay in filing the first appeal was attributable to the Covid-19 pandemic period, which was treated as excluded for limitation purposes in light of Supreme Court directions extending limitation. On that basis, refusal to condone the 727-day delay was not sustained, and the appeal was directed to be heard on merits. The matter was restored to the first appellate authority for fresh adjudication in the interests of justice. Case-Laws Income Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457027