https://www.taxtmi.com/caselaws?id=773105 ITAT Ahmedabad condoned a 364-day delay in filing appeal where assessee's registered email became inoperative, preventing receipt of departmental notices. Tribunal adopted liberal approach finding no gross negligence or mala fide conduct, following precedent in Shree Asandas B Murjani Education Trust. CIT(A) had dismissed appeal without merit adjudication for want of prosecution. Matter restored to CIT(A) for fresh consideration on merits. Tribunal imposed Rs. 5,000 costs on assessee for lack of diligence causing avoidable litigation. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773105 ITAT Ahmedabad condoned a 364-day delay in filing appeal where assessee's registered email became inoperative, preventing receipt of departmental notices. Tribunal adopted liberal approach finding no gross negligence or mala fide conduct, following precedent in Shree Asandas B Murjani Education Trust. CIT(A) had dismissed appeal without merit adjudication for want of prosecution. Matter restored to CIT(A) for fresh consideration on merits. Tribunal imposed Rs. 5,000 costs on assessee for lack of diligence causing avoidable litigation. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773105