https://www.taxtmi.com/caselaws?id=466888 Tribunal condoned extensive delay in filing appeals where the taxpayer credibly demonstrated non-receipt of assessment and penalty orders due to closure of the business and absence of partners, and therefore admitted the appeals for adjudication on merits. The Tribunal found the assessing addition rested on a likely documentary error (delivery challan date) supported by supplier confirmations and revised invoices, noted absence of pre-deposit or confrontation on the discrepancy, and set aside prior limitation dismissals. Operative effect: the assessment addition and consequential penalty are remitted to the Assessing Officer for fresh verification and adjudication after affording the assessee an opportunity of hearing. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 24 Feb 2026 21:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466888 Tribunal condoned extensive delay in filing appeals where the taxpayer credibly demonstrated non-receipt of assessment and penalty orders due to closure of the business and absence of partners, and therefore admitted the appeals for adjudication on merits. The Tribunal found the assessing addition rested on a likely documentary error (delivery challan date) supported by supplier confirmations and revised invoices, noted absence of pre-deposit or confrontation on the discrepancy, and set aside prior limitation dismissals. Operative effect: the assessment addition and consequential penalty are remitted to the Assessing Officer for fresh verification and adjudication after affording the assessee an opportunity of hearing. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466888