https://www.taxtmi.com/caselaws?id=465353 A 309-day delay in filing an appeal before the Tribunal was condoned because the assessee showed that the order had been sent to an incorrect email address of the former representative and was not effectively communicated in time. The explanation was not rebutted by the revenue, as no counter-affidavit was filed challenging the stated cause. Applying a justice-oriented and liberal approach to delay matters, the Court accepted the explanation as sufficient cause, condoned the delay, and remitted the matter to the Tribunal for decision on merits. en-us Tue, 04 Feb 2025 00:00:00 +0530 Wed, 17 Dec 2025 21:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465353 A 309-day delay in filing an appeal before the Tribunal was condoned because the assessee showed that the order had been sent to an incorrect email address of the former representative and was not effectively communicated in time. The explanation was not rebutted by the revenue, as no counter-affidavit was filed challenging the stated cause. Applying a justice-oriented and liberal approach to delay matters, the Court accepted the explanation as sufficient cause, condoned the delay, and remitted the matter to the Tribunal for decision on merits. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465353