https://www.taxtmi.com/caselaws?id=770481 A first appeal dismissed in limine for limitation was restored because the delay had been admitted, but no condonation application or supporting affidavit had been filed before the first appellate authority. The Tribunal noted that an affidavit explaining the delay was later produced and directed that the matter be remanded so the condonation request could be filed and decided on merits in accordance with law. The dismissal was therefore set aside and the appeal sent back for de novo consideration by the first appellate authority. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770481 A first appeal dismissed in limine for limitation was restored because the delay had been admitted, but no condonation application or supporting affidavit had been filed before the first appellate authority. The Tribunal noted that an affidavit explaining the delay was later produced and directed that the matter be remanded so the condonation request could be filed and decided on merits in accordance with law. The dismissal was therefore set aside and the appeal sent back for de novo consideration by the first appellate authority. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770481