https://www.taxtmi.com/caselaws?id=466240 Condonation of delay in filing an appeal was the central issue; the tribunal found sufficient cause for a 123-day delay and concluded the appellant suffered no benefit by late filing, so the first appellate authoritys dismissal on technical grounds should not have prevailed. The tribunal held the FAA ought to have exercised discretion to condone the delay and decide on merits, and it restored the matter to the FAA with a direction to condone the delay and proceed to adjudicate the appeal on its merits. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 30 Jan 2026 19:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466240 Condonation of delay in filing an appeal was the central issue; the tribunal found sufficient cause for a 123-day delay and concluded the appellant suffered no benefit by late filing, so the first appellate authoritys dismissal on technical grounds should not have prevailed. The tribunal held the FAA ought to have exercised discretion to condone the delay and decide on merits, and it restored the matter to the FAA with a direction to condone the delay and proceed to adjudicate the appeal on its merits. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466240