https://www.taxtmi.com/caselaws?id=468014 A long delay in filing the appeals was condoned because the explanation showed no deliberate negligence and the period overlapped with the pandemic-related limitation extension, so merits were not denied on a technical ground. The ex parte appellate orders were then set aside because they had been passed without effective hearing; the matters were remitted to the first appellate authority for de novo consideration after granting reasonable opportunity to produce evidence and make submissions. The matter was thus restored for fresh adjudication with due hearing. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 13 Apr 2026 15:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468014 A long delay in filing the appeals was condoned because the explanation showed no deliberate negligence and the period overlapped with the pandemic-related limitation extension, so merits were not denied on a technical ground. The ex parte appellate orders were then set aside because they had been passed without effective hearing; the matters were remitted to the first appellate authority for de novo consideration after granting reasonable opportunity to produce evidence and make submissions. The matter was thus restored for fresh adjudication with due hearing. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468014