https://www.taxtmi.com/caselaws?id=782025 Delay in filing the Revenue's appeals was condoned on the facts, as a plausible reason was accepted and the Department failed to show any exceptional circumstance justifying the late filing. However, the appeals were ultimately dismissed on the ground of tax effect, with the related penalty under section 270 also noted as having been dropped in the quantum proceedings. The operative result was that the Revenue's appeals did not proceed further. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782025 Delay in filing the Revenue's appeals was condoned on the facts, as a plausible reason was accepted and the Department failed to show any exceptional circumstance justifying the late filing. However, the appeals were ultimately dismissed on the ground of tax effect, with the related penalty under section 270 also noted as having been dropped in the quantum proceedings. The operative result was that the Revenue's appeals did not proceed further. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782025