https://www.taxtmi.com/caselaws?id=790065 Delay of 2913 days in filing a tax appeal was condoned where notices in the earlier appellate proceedings had been sent to the assessee's old address, depriving him of effective participation. The Court held that refusal to condone the delay would leave the assessee without a remedy against an order already decided on merits in his absence, and accepted the explanation as sufficient in the circumstances. The Tribunal appeal was restored for disposal on merits, subject to deposit of costs. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790065 Delay of 2913 days in filing a tax appeal was condoned where notices in the earlier appellate proceedings had been sent to the assessee's old address, depriving him of effective participation. The Court held that refusal to condone the delay would leave the assessee without a remedy against an order already decided on merits in his absence, and accepted the explanation as sufficient in the circumstances. The Tribunal appeal was restored for disposal on merits, subject to deposit of costs. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790065