https://www.taxtmi.com/caselaws?id=771501 Delay in filing the Tribunal appeal was condoned after the explanation for the belated filing was accepted and the Revenue did not oppose the request. Where an assessment was framed ex parte under section 144 and the CIT(A) dismissed the first appeal only on limitation without examining the merits, the matter was remanded for fresh adjudication in the interest of justice. The first appellate authority was directed to provide the assessee a proper and reasonable opportunity of hearing before deciding the dispute on merits. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771501 Delay in filing the Tribunal appeal was condoned after the explanation for the belated filing was accepted and the Revenue did not oppose the request. Where an assessment was framed ex parte under section 144 and the CIT(A) dismissed the first appeal only on limitation without examining the merits, the matter was remanded for fresh adjudication in the interest of justice. The first appellate authority was directed to provide the assessee a proper and reasonable opportunity of hearing before deciding the dispute on merits. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771501