https://www.taxtmi.com/caselaws?id=463799 A first appeal was treated liberally for delay where the assessee's absence from India explained the late filing, and the 45-day delay was condoned. The appeal could not be refused under section 249(4)(b) without a clear finding on the assessee's advance tax liability, especially where NRI status and the claim that Indian income was below the taxable limit required reconsideration on merits. The matter was therefore restored to the first appellate authority for fresh adjudication after giving the assessee an opportunity of hearing. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 16 Sep 2025 20:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463799 A first appeal was treated liberally for delay where the assessee's absence from India explained the late filing, and the 45-day delay was condoned. The appeal could not be refused under section 249(4)(b) without a clear finding on the assessee's advance tax liability, especially where NRI status and the claim that Indian income was below the taxable limit required reconsideration on merits. The matter was therefore restored to the first appellate authority for fresh adjudication after giving the assessee an opportunity of hearing. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463799