https://www.taxtmi.com/caselaws?id=469368 Delay in filing the first appellate appeal was condoned on the basis of sufficient cause where the appeal fee had been paid within time, indicating intent to pursue the remedy, and the delay in electronic upload was traced to a technical impediment arising from the existence of two PANs on the income-tax portal. The assessee's steps to cancel one PAN and link the surviving PAN with Aadhaar supported the explanation. The refusal to admit the appeal was set aside, and the matter was remitted for decision on merits. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469368 Delay in filing the first appellate appeal was condoned on the basis of sufficient cause where the appeal fee had been paid within time, indicating intent to pursue the remedy, and the delay in electronic upload was traced to a technical impediment arising from the existence of two PANs on the income-tax portal. The assessee's steps to cancel one PAN and link the surviving PAN with Aadhaar supported the explanation. The refusal to admit the appeal was set aside, and the matter was remitted for decision on merits. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469368