https://www.taxtmi.com/caselaws?id=786972 A 458-day delay in filing the appeal was condoned because the assessee showed genuine and unavoidable causes, including the managing partner's death, COVID-19 disruption, serious illness, and the accountant's resignation without handover. The tax dispute over consideration under a joint development agreement was then remanded because the assessment and first appellate order did not properly examine the agreement terms, the receipt or accrual of consideration, or the relevant taxing provisions, and the appellate order was ex parte. The matter was therefore restored to the Assessing Officer for de novo adjudication after giving proper opportunity of hearing. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 24 Feb 2026 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786972 A 458-day delay in filing the appeal was condoned because the assessee showed genuine and unavoidable causes, including the managing partner's death, COVID-19 disruption, serious illness, and the accountant's resignation without handover. The tax dispute over consideration under a joint development agreement was then remanded because the assessment and first appellate order did not properly examine the agreement terms, the receipt or accrual of consideration, or the relevant taxing provisions, and the appellate order was ex parte. The matter was therefore restored to the Assessing Officer for de novo adjudication after giving proper opportunity of hearing. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786972