https://www.taxtmi.com/caselaws?id=761645 The first appellate authority under the Income-tax Act cannot dismiss an appeal for non-prosecution merely because a condonation application was not filed with the memorandum of appeal. It must first consider the explanation for delay, decide whether condonation is warranted, and then, if delay is condoned, adjudicate the appeal on merits in discharge of its quasi-judicial duty. A dismissal for default without such consideration was held unsustainable, and the matter was remitted for fresh adjudication in accordance with law. en-us Mon, 21 Oct 2024 00:00:00 +0530 Wed, 13 Nov 2024 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761645 The first appellate authority under the Income-tax Act cannot dismiss an appeal for non-prosecution merely because a condonation application was not filed with the memorandum of appeal. It must first consider the explanation for delay, decide whether condonation is warranted, and then, if delay is condoned, adjudicate the appeal on merits in discharge of its quasi-judicial duty. A dismissal for default without such consideration was held unsustainable, and the matter was remitted for fresh adjudication in accordance with law. Case-Laws Income Tax Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761645