https://www.taxtmi.com/caselaws?id=765684 Delay of about seven months in filing an appeal before the first appellate authority was considered condonable where it was not deliberate and substantial justice outweighed technical objections. The appellate authority was also required to pass a reasoned order under section 250(6) of the Income-tax Act, 1961, and the appeal had been dismissed at the threshold without any decision on merits. The matter was therefore restored for fresh adjudication, with directions to give the assessee an adequate opportunity to be heard and to produce evidence. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765684 Delay of about seven months in filing an appeal before the first appellate authority was considered condonable where it was not deliberate and substantial justice outweighed technical objections. The appellate authority was also required to pass a reasoned order under section 250(6) of the Income-tax Act, 1961, and the appeal had been dismissed at the threshold without any decision on merits. The matter was therefore restored for fresh adjudication, with directions to give the assessee an adequate opportunity to be heard and to produce evidence. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765684