https://www.taxtmi.com/caselaws?id=771760 Delay in filing appeals before the first appellate authority was held to be supported by sufficient cause where the assessee, a housewife, depended on her husband for tax matters and he was seriously ill. The absence of a detailed explanation before the first appellate authority did not defeat condonation. Because the appeals had been dismissed in limine on limitation without any adjudication on merits, restoration was warranted. The delay was therefore condoned and the matters were remanded for fresh decision on merits after giving the assessee an opportunity of hearing. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771760 Delay in filing appeals before the first appellate authority was held to be supported by sufficient cause where the assessee, a housewife, depended on her husband for tax matters and he was seriously ill. The absence of a detailed explanation before the first appellate authority did not defeat condonation. Because the appeals had been dismissed in limine on limitation without any adjudication on merits, restoration was warranted. The delay was therefore condoned and the matters were remanded for fresh decision on merits after giving the assessee an opportunity of hearing. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771760