Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.

Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard. https://www.taxtmi.com/highlights?id=97726 Condonation of delay was held appropriate where the taxpayer pursued rectification proceedings within time, and the record showed absence of negligence or mala fides; this constituted sufficient cause to admit the appeal for adjudication on merits. The Tribunal set aside the appellate authority's refusal to condone delay and remitted the matter with a direction to condone the delay and decide the appeal on merits after affording the taxpayer a reasonable opportunity to be heard. The operative effect is reinstatement of the appeal for merits consideration due to adequate cause for delay. en-us Mon, 16 Mar 2026 08:42:22 +0530 Mon, 16 Mar 2026 08:42:22 +0530 TaxTMI RSS Generator Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard. https://www.taxtmi.com/highlights?id=97726 Condonation of delay was held appropriate where the taxpayer pursued rectification proceedings within time, and the record showed absence of negligence or mala fides; this constituted sufficient cause to admit the appeal for adjudication on merits. The Tribunal set aside the appellate authority's refusal to condone delay and remitted the matter with a direction to condone the delay and decide the appeal on merits after affording the taxpayer a reasonable opportunity to be heard. The operative effect is reinstatement of the appeal for merits consideration due to adequate cause for delay. Highlights Income Tax Mon, 16 Mar 2026 08:42:22 +0530 https://www.taxtmi.com/highlights?id=97726