https://www.taxtmi.com/caselaws?id=771038 A dismissal of the first appeal for non-compliance, after only a very short time was given for response, was treated as lacking a fair opportunity of hearing. The delay in filing the appeal was condoned on reasonable cause, and the appellate order was set aside. The matter was restored to the appellate authority for de novo adjudication on merits, leaving the exemption claim under section 10(23C)(iiiad) open for fresh decision. The assessee's grounds were allowed for statistical purposes. en-us Fri, 02 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771038 A dismissal of the first appeal for non-compliance, after only a very short time was given for response, was treated as lacking a fair opportunity of hearing. The delay in filing the appeal was condoned on reasonable cause, and the appellate order was set aside. The matter was restored to the appellate authority for de novo adjudication on merits, leaving the exemption claim under section 10(23C)(iiiad) open for fresh decision. The assessee's grounds were allowed for statistical purposes. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771038