https://www.taxtmi.com/caselaws?id=791994 Delay of 973 days in filing the appeal was held to be supported by sufficient cause, with the Covid-19 lockdown disruption and delayed service of assessment and recovery communications accepted on the facts. The Tribunal therefore treated the limitation default as condonable and set aside the first appellate authority's dismissal in limine. The matter was restored for fresh adjudication on merits after granting the assessee an opportunity of hearing. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791994 Delay of 973 days in filing the appeal was held to be supported by sufficient cause, with the Covid-19 lockdown disruption and delayed service of assessment and recovery communications accepted on the facts. The Tribunal therefore treated the limitation default as condonable and set aside the first appellate authority's dismissal in limine. The matter was restored for fresh adjudication on merits after granting the assessee an opportunity of hearing. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791994