https://www.taxtmi.com/caselaws?id=779790 Delay of 169 days in filing the Tribunal appeal was condoned because the assessee supported the explanation with an affidavit and there was no material to discredit it. An appellate order dismissing the assessee's appeal for non-prosecution was unsustainable because an appellate authority must pass a reasoned order under section 250(6) of the Income-tax Act, 1961 and decide the issues on merits, even where the matter is heard ex parte. The matter was therefore remanded to the first appellate authority for fresh adjudication after granting reasonable opportunity of hearing. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779790 Delay of 169 days in filing the Tribunal appeal was condoned because the assessee supported the explanation with an affidavit and there was no material to discredit it. An appellate order dismissing the assessee's appeal for non-prosecution was unsustainable because an appellate authority must pass a reasoned order under section 250(6) of the Income-tax Act, 1961 and decide the issues on merits, even where the matter is heard ex parte. The matter was therefore remanded to the first appellate authority for fresh adjudication after granting reasonable opportunity of hearing. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779790