https://www.taxtmi.com/highlights?id=98451 The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed. en-us Sat, 04 Apr 2026 10:58:12 +0530 Sat, 04 Apr 2026 10:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98451 The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed. Highlights Income Tax Sat, 04 Apr 2026 10:58:12 +0530 https://www.taxtmi.com/highlights?id=98451