https://www.taxtmi.com/caselaws?id=788020 Condonation of delay was granted where the taxpayer pursued rectification proceedings before filing an appeal; the Tribunal treated pursuing rectification as a reasonable and sufficient cause for delay and set aside the impugned rejection of condonation. The Tribunal directed restoration of the case to the appellate authority with directions to condone the delay, afford the assessee reasonable opportunity to be heard, and decide the appeal on merits, thereby advancing substantial justice. The appeal was allowed partly for statistical purposes. en-us Mon, 05 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788020 Condonation of delay was granted where the taxpayer pursued rectification proceedings before filing an appeal; the Tribunal treated pursuing rectification as a reasonable and sufficient cause for delay and set aside the impugned rejection of condonation. The Tribunal directed restoration of the case to the appellate authority with directions to condone the delay, afford the assessee reasonable opportunity to be heard, and decide the appeal on merits, thereby advancing substantial justice. The appeal was allowed partly for statistical purposes. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788020