https://www.taxtmi.com/caselaws?id=468119 Where limitation for filing the first appeal had not been properly examined and the processing order was needed to compute delay, the Tribunal restored the matter for fresh factual verification and directed the first appellate authority to consider condonation before deciding merits. For the second assessment year, the absence of the processing order prevented effective adjudication, so the Tribunal remanded the appeal to obtain the order, examine limitation on settled principles, and then decide the substantive issues. Both appeals were therefore restored for fresh adjudication, with relief granted only for statistical purposes. en-us Thu, 13 Feb 2025 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468119 Where limitation for filing the first appeal had not been properly examined and the processing order was needed to compute delay, the Tribunal restored the matter for fresh factual verification and directed the first appellate authority to consider condonation before deciding merits. For the second assessment year, the absence of the processing order prevented effective adjudication, so the Tribunal remanded the appeal to obtain the order, examine limitation on settled principles, and then decide the substantive issues. Both appeals were therefore restored for fresh adjudication, with relief granted only for statistical purposes. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468119