https://www.taxtmi.com/caselaws?id=787467 An appellate authority must afford an assessee a final opportunity to explain delay and decide any condonation application before dismissing an appeal for delay; failure to enquire and record reasons breaches requirements of condonation and appellate disposal and warrants remittal for fresh consideration. The document directs condonation of the short delay for the limited purpose of remitting the matter to the first appellate authority to decide the condonation under the statutory regime and thereafter adjudicate the appeal on merits with points for determination and reasoned findings, consistent with natural justice and statutory procedure. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787467 An appellate authority must afford an assessee a final opportunity to explain delay and decide any condonation application before dismissing an appeal for delay; failure to enquire and record reasons breaches requirements of condonation and appellate disposal and warrants remittal for fresh consideration. The document directs condonation of the short delay for the limited purpose of remitting the matter to the first appellate authority to decide the condonation under the statutory regime and thereafter adjudicate the appeal on merits with points for determination and reasoned findings, consistent with natural justice and statutory procedure. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787467