https://www.taxtmi.com/caselaws?id=793035 An appeal rejected in limine for delay without examining the merits was held to require fresh consideration under the statutory appellate scheme and principles of natural justice. The Tribunal noted that where the explanation for delay has not been properly considered, the appellant may be given another opportunity to seek condonation. The dismissal order was set aside and the matter remanded to the first appellate authority to decide condonation of delay afresh and, if delay is condoned, to adjudicate the appeal on merits. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793035 An appeal rejected in limine for delay without examining the merits was held to require fresh consideration under the statutory appellate scheme and principles of natural justice. The Tribunal noted that where the explanation for delay has not been properly considered, the appellant may be given another opportunity to seek condonation. The dismissal order was set aside and the matter remanded to the first appellate authority to decide condonation of delay afresh and, if delay is condoned, to adjudicate the appeal on merits. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793035