https://www.taxtmi.com/caselaws?id=466761 Condonation of delay and fair adjudication principles require restoration of appeals for merits consideration where substantive tax consequences arise; procedural non-compliance may be considered but should not bar examination of substantial additions. The article summarises that reinstatement for de-novo consideration is appropriate despite a 45 day delay, with allowance for the appellate authority to address non-cooperation through imposition of costs. Relevant procedural and substantive contexts noted include capital gains exemption claims, notices under procedural inquiry provisions, and penalty exposure for non-compliance. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466761 Condonation of delay and fair adjudication principles require restoration of appeals for merits consideration where substantive tax consequences arise; procedural non-compliance may be considered but should not bar examination of substantial additions. The article summarises that reinstatement for de-novo consideration is appropriate despite a 45 day delay, with allowance for the appellate authority to address non-cooperation through imposition of costs. Relevant procedural and substantive contexts noted include capital gains exemption claims, notices under procedural inquiry provisions, and penalty exposure for non-compliance. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466761