https://www.taxtmi.com/caselaws?id=467134 Condonation of delay must be considered on evidence and after affording a reasonable opportunity of hearing; dismissal in limine for delay without inquiring into the truthfulness of the condonation petition and without deciding condonation is improper. The appellate authority is required to decide the condonation application and, if condonation is granted, proceed to adjudicate the appeal on merits; where no adequate inquiry or hearing was held the appropriate remedy is to set aside the order and remit the matter for fresh consideration, with a final opportunity to produce evidence to substantiate delay. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467134 Condonation of delay must be considered on evidence and after affording a reasonable opportunity of hearing; dismissal in limine for delay without inquiring into the truthfulness of the condonation petition and without deciding condonation is improper. The appellate authority is required to decide the condonation application and, if condonation is granted, proceed to adjudicate the appeal on merits; where no adequate inquiry or hearing was held the appropriate remedy is to set aside the order and remit the matter for fresh consideration, with a final opportunity to produce evidence to substantiate delay. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467134