https://www.taxtmi.com/caselaws?id=774251 The Bombay HC condoned a 40-day delay in filing appeals under Section 260A of the Income Tax Act. The applicant claimed ignorance of the tribunal order passed in 2016, learning about it only in April 2024 through a recovery notice. The court held that service of the order copy on the Chartered Accountant representing the assessee does not constitute sufficient service on the assessee. The tribunal must ensure direct communication to the assessee to enable timely appeals within the prescribed 120-day period. The HC found the applicant's justification credible and allowed the appeals to proceed on merits. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 10 Mar 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774251 The Bombay HC condoned a 40-day delay in filing appeals under Section 260A of the Income Tax Act. The applicant claimed ignorance of the tribunal order passed in 2016, learning about it only in April 2024 through a recovery notice. The court held that service of the order copy on the Chartered Accountant representing the assessee does not constitute sufficient service on the assessee. The tribunal must ensure direct communication to the assessee to enable timely appeals within the prescribed 120-day period. The HC found the applicant's justification credible and allowed the appeals to proceed on merits. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774251