https://www.taxtmi.com/caselaws?id=786173 Condonation of delay in filing an appeal before the ITAT was granted despite a 202day delay, the court accepting postCOVID business disruption and difficulty as sufficient cause; consequence: the appeal was restored and remitted to the ITAT for decision on merits. The court noted the impugned appellate order had been passed without an oral hearing, raising potential denial of opportunity to be heard; consequence: restoration was considered necessary to avoid remedilessness. As a condition for condonation, the appellant was ordered to pay costs of Rs.15,000 to the state legal services authority within 15 days. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786173 Condonation of delay in filing an appeal before the ITAT was granted despite a 202day delay, the court accepting postCOVID business disruption and difficulty as sufficient cause; consequence: the appeal was restored and remitted to the ITAT for decision on merits. The court noted the impugned appellate order had been passed without an oral hearing, raising potential denial of opportunity to be heard; consequence: restoration was considered necessary to avoid remedilessness. As a condition for condonation, the appellant was ordered to pay costs of Rs.15,000 to the state legal services authority within 15 days. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786173