https://www.taxtmi.com/caselaws?id=462166 An appeal was dismissed solely because the affidavit supporting the delay condonation application was considered inadequate. The court accepted that an additional affidavit was available and that practical difficulty in uploading it during the video-conference hearing explained its non-filing. As no prejudice would be caused to the respondent, the impugned order was set aside and the delay condonation request was remitted to the Tribunal for fresh consideration. The substantive questions were not decided on merits. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 29 May 2025 19:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462166 An appeal was dismissed solely because the affidavit supporting the delay condonation application was considered inadequate. The court accepted that an additional affidavit was available and that practical difficulty in uploading it during the video-conference hearing explained its non-filing. As no prejudice would be caused to the respondent, the impugned order was set aside and the delay condonation request was remitted to the Tribunal for fresh consideration. The substantive questions were not decided on merits. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462166