https://www.taxtmi.com/caselaws?id=465881 Decision addresses delay in filing an appeal before CIT(A)/NFAC where the assessee claimed non-communication of an order under section 154 and filed appeal after learning of it. The tribunal accepted an affidavit of non-notification and applied the exclusion of pandemic suspension of limitation to reduce the delay, leaving approximately 85 days. Finding the delay was not deliberate, grossly negligent, or intentional and that sufficient cause existed, the tribunal preferred substantial justice over technical rejection and condoned the delay; consequently the impugned CIT(A) order was set aside. en-us Mon, 05 Jun 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465881 Decision addresses delay in filing an appeal before CIT(A)/NFAC where the assessee claimed non-communication of an order under section 154 and filed appeal after learning of it. The tribunal accepted an affidavit of non-notification and applied the exclusion of pandemic suspension of limitation to reduce the delay, leaving approximately 85 days. Finding the delay was not deliberate, grossly negligent, or intentional and that sufficient cause existed, the tribunal preferred substantial justice over technical rejection and condoned the delay; consequently the impugned CIT(A) order was set aside. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465881