https://www.taxtmi.com/caselaws?id=780146 ITAT, Mumbai held that although the appeal initially appeared barred by limitation under s.249(2), the assessee acted with due diligence, pursued s.154 proceedings and raised bona fide grievances, warranting exclusion of time under the spirit of s.14 Limitation Act. Any delay, if attributable, was condoned on the peculiar facts. The matter is remitted to the Commissioner for fresh adjudication on merits after affording the assessee a reasonable hearing. The assessee's appeal is allowed for statistical purposes. en-us Mon, 29 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780146 ITAT, Mumbai held that although the appeal initially appeared barred by limitation under s.249(2), the assessee acted with due diligence, pursued s.154 proceedings and raised bona fide grievances, warranting exclusion of time under the spirit of s.14 Limitation Act. Any delay, if attributable, was condoned on the peculiar facts. The matter is remitted to the Commissioner for fresh adjudication on merits after affording the assessee a reasonable hearing. The assessee's appeal is allowed for statistical purposes. Case-Laws Income Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780146