https://www.taxtmi.com/caselaws?id=771851 A long delay in filing an appeal may be condoned where the assessee shows bona fide conduct, including continued pursuit of remedies and no negligence or lack of due diligence. The Tribunal accepted the non-resident assessee's explanation and condoned the delay. It also stated that an appellate authority must decide an appeal on merits and cannot dismiss it merely for want of prosecution. As the claims for foreign tax credit and deduction under Chapter VIA had not been properly verified, the matter was restored for fresh examination by the Assessing Officer after granting an opportunity of hearing. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 29 May 2025 15:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771851 A long delay in filing an appeal may be condoned where the assessee shows bona fide conduct, including continued pursuit of remedies and no negligence or lack of due diligence. The Tribunal accepted the non-resident assessee's explanation and condoned the delay. It also stated that an appellate authority must decide an appeal on merits and cannot dismiss it merely for want of prosecution. As the claims for foreign tax credit and deduction under Chapter VIA had not been properly verified, the matter was restored for fresh examination by the Assessing Officer after granting an opportunity of hearing. Case-Laws Income Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771851