https://www.taxtmi.com/caselaws?id=780764 Calcutta HC held that the explanation for delay - that an accountant handling the assessee's tax affairs failed to notify or respond to notices and later left employment - was sufficiently stated in Form 35 and by affidavit, and that the appellate authority erred in refusing to accept it. The HC directed the appellate authority to treat the delay as condoned and to hear and dispose of the appeal on its merits against the assessment order. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780764 Calcutta HC held that the explanation for delay - that an accountant handling the assessee's tax affairs failed to notify or respond to notices and later left employment - was sufficiently stated in Form 35 and by affidavit, and that the appellate authority erred in refusing to accept it. The HC directed the appellate authority to treat the delay as condoned and to hear and dispose of the appeal on its merits against the assessment order. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780764