https://www.taxtmi.com/caselaws?id=786717 Delay in filing the appeal was held to meet the statutory 'sufficient cause' standard under Section 253(5) and the appeal is admitted. The proviso to Section 251(1)(a) cannot be applied to decide substantive issues without first determining the jurisdictional validity of reopening under Sections 147/148; portal information alone is insufficient to substitute for collection and verification of full material (for example, bank statements) to establish a live nexus for reopening. The appellate order setting aside the ex parte assessment is set aside and the matter remitted to the appellate authority to first decide validity of reopening and the disputed factual question about the alleged loan, before adjudicating merits. en-us Tue, 03 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 18:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786717 Delay in filing the appeal was held to meet the statutory 'sufficient cause' standard under Section 253(5) and the appeal is admitted. The proviso to Section 251(1)(a) cannot be applied to decide substantive issues without first determining the jurisdictional validity of reopening under Sections 147/148; portal information alone is insufficient to substitute for collection and verification of full material (for example, bank statements) to establish a live nexus for reopening. The appellate order setting aside the ex parte assessment is set aside and the matter remitted to the appellate authority to first decide validity of reopening and the disputed factual question about the alleged loan, before adjudicating merits. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786717