https://www.taxtmi.com/caselaws?id=469184 Dismissal of an appeal in limine for delay without merits adjudication was found improper where the assessee had not been given a final opportunity to explain the delay. The ITAT held that, in the interest of substantive justice and natural justice, the first appellate authority must first examine condonation of delay under Section 249(3) of the Income-tax Act, 1961 and then decide the appeal on merits in accordance with Sections 250(4) and 250(6). The dismissal order was set aside and the matter remanded for fresh disposal in accordance with law. en-us Wed, 18 Feb 2026 00:00:00 +0530 Mon, 08 Jun 2026 19:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469184 Dismissal of an appeal in limine for delay without merits adjudication was found improper where the assessee had not been given a final opportunity to explain the delay. The ITAT held that, in the interest of substantive justice and natural justice, the first appellate authority must first examine condonation of delay under Section 249(3) of the Income-tax Act, 1961 and then decide the appeal on merits in accordance with Sections 250(4) and 250(6). The dismissal order was set aside and the matter remanded for fresh disposal in accordance with law. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469184