https://www.taxtmi.com/caselaws?id=786710 Where an appeal is filed under Section 246A the first appellate authority is obliged under Section 251(1)(a) to decide the appeal on merits and may not dismiss it in limine as withdrawn or for non-prosecution; accordingly the impugned order dismissing the appeal as withdrawn was set aside and the matter restored to the first appellate authority for de novo adjudication with an opportunity of being heard. Separately, the Tribunal found sufficient bona fide cause to condone the delay in filing the appeal and exercised discretion to admit the appeal. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 18 Feb 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786710 Where an appeal is filed under Section 246A the first appellate authority is obliged under Section 251(1)(a) to decide the appeal on merits and may not dismiss it in limine as withdrawn or for non-prosecution; accordingly the impugned order dismissing the appeal as withdrawn was set aside and the matter restored to the first appellate authority for de novo adjudication with an opportunity of being heard. Separately, the Tribunal found sufficient bona fide cause to condone the delay in filing the appeal and exercised discretion to admit the appeal. Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786710