https://www.taxtmi.com/caselaws?id=793079 An appeal dismissed in limine for delay without deciding condonation or the merits was held unsustainable on the principles of natural justice and substantive justice. The Tribunal noted that Section 249(3) of the Income-tax Act requires the first appellate authority to first examine whether delay should be condoned, and that only after condonation can the appeal be decided on merits in accordance with the duties under Sections 250(4) and 250(6). The order was set aside and the matter remanded for fresh consideration, with one final opportunity given to explain the delay and, if condoned, to have the appeal heard on merits after reasonable opportunity of hearing. en-us Tue, 05 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 13:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793079 An appeal dismissed in limine for delay without deciding condonation or the merits was held unsustainable on the principles of natural justice and substantive justice. The Tribunal noted that Section 249(3) of the Income-tax Act requires the first appellate authority to first examine whether delay should be condoned, and that only after condonation can the appeal be decided on merits in accordance with the duties under Sections 250(4) and 250(6). The order was set aside and the matter remanded for fresh consideration, with one final opportunity given to explain the delay and, if condoned, to have the appeal heard on merits after reasonable opportunity of hearing. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793079