https://www.taxtmi.com/caselaws?id=773087 Delay in filing the penalty appeal was condoned because the assessee showed medical s and lack of awareness of the ex parte penalty order, and the limitation issue was also viewed in light of the Supreme Court's covid-period extension of limitation. The penalty appeal was then restored for fresh adjudication because it had not been decided on merits and the related quantum appeal was still pending. The matter was therefore remitted to the first appellate authority to be reconsidered after disposal of the quantum proceedings. en-us Tue, 29 Apr 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773087 Delay in filing the penalty appeal was condoned because the assessee showed medical s and lack of awareness of the ex parte penalty order, and the limitation issue was also viewed in light of the Supreme Court's covid-period extension of limitation. The penalty appeal was then restored for fresh adjudication because it had not been decided on merits and the related quantum appeal was still pending. The matter was therefore remitted to the first appellate authority to be reconsidered after disposal of the quantum proceedings. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773087