https://www.taxtmi.com/highlights?id=96688 Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost. en-us Sat, 07 Feb 2026 17:56:11 +0530 Sat, 07 Feb 2026 17:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96688 Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost. Highlights Income Tax Sat, 07 Feb 2026 17:56:11 +0530 https://www.taxtmi.com/highlights?id=96688