https://www.taxtmi.com/caselaws?id=773271 Delay in filing the appeal was condoned because the explanation for the delay was found reasonable. The matter was then restored to the Commissioner (Exemptions) for fresh adjudication, as the earlier decision had not properly appreciated the facts and the assessee had shown reasonable cause for non-participation. The Tribunal directed that the assessee be given adequate and reasonable opportunity of hearing before de novo consideration, in the interests of justice and fair play. The appeal thus succeeded only to the extent of condonation and remand, leaving the substantive issue open for fresh decision by the lower authority. en-us Fri, 16 May 2025 00:00:00 +0530 Thu, 19 Jun 2025 16:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773271 Delay in filing the appeal was condoned because the explanation for the delay was found reasonable. The matter was then restored to the Commissioner (Exemptions) for fresh adjudication, as the earlier decision had not properly appreciated the facts and the assessee had shown reasonable cause for non-participation. The Tribunal directed that the assessee be given adequate and reasonable opportunity of hearing before de novo consideration, in the interests of justice and fair play. The appeal thus succeeded only to the extent of condonation and remand, leaving the substantive issue open for fresh decision by the lower authority. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773271