https://www.taxtmi.com/caselaws?id=779398 Delay in filing the appeals was condoned on the basis of the assessee's explanation, supported by affidavit and medical records, regarding inactivity, lack of dedicated compliance staff, and the Managing Director's treatment. Service of hearing notice only through the ITBA portal was held not to constitute valid service under the governing provisions, so the ex parte dismissal for non-prosecution could not be sustained. The matter was remanded to the first appellate authority for fresh disposal after granting the assessee an opportunity of hearing. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779398 Delay in filing the appeals was condoned on the basis of the assessee's explanation, supported by affidavit and medical records, regarding inactivity, lack of dedicated compliance staff, and the Managing Director's treatment. Service of hearing notice only through the ITBA portal was held not to constitute valid service under the governing provisions, so the ex parte dismissal for non-prosecution could not be sustained. The matter was remanded to the first appellate authority for fresh disposal after granting the assessee an opportunity of hearing. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779398