https://www.taxtmi.com/caselaws?id=788368 Condonation of delay to file appeals before the Commissioner of Income-tax (Appeals) was granted where non-receipt of reopening notices recorded in the tax database coincided with exceptional circumstances (COVID-19); the court balanced the assessee's right to be heard against revenue prejudice and imposed a protective condition requiring a deposit of a portion of the assessed demand before the CIT(A) would consider the appeals on merits. Consequentially, assessment and penalty orders were set aside and remanded to the CIT(A) for fresh adjudication on merits subject to the deposit condition and without reopening statutory return windows. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788368 Condonation of delay to file appeals before the Commissioner of Income-tax (Appeals) was granted where non-receipt of reopening notices recorded in the tax database coincided with exceptional circumstances (COVID-19); the court balanced the assessee's right to be heard against revenue prejudice and imposed a protective condition requiring a deposit of a portion of the assessed demand before the CIT(A) would consider the appeals on merits. Consequentially, assessment and penalty orders were set aside and remanded to the CIT(A) for fresh adjudication on merits subject to the deposit condition and without reopening statutory return windows. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788368