https://www.taxtmi.com/caselaws?id=469486 Delay in filing the first appeal was condoned on costs where the assessee cited medical treatment and inability to appear, and the assessment was remanded for de novo adjudication to ensure a reasoned decision and natural justice. The appellate authority's dismissal in limine, without deciding the merits under section 250(6), was treated as unsuitable for final disposal. Because the quantum addition was sent back for fresh assessment, the connected penalty under section 270A was held not to survive independently and the penalty challenge was dismissed. en-us Thu, 30 Apr 2026 00:00:00 +0530 Thu, 18 Jun 2026 18:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469486 Delay in filing the first appeal was condoned on costs where the assessee cited medical treatment and inability to appear, and the assessment was remanded for de novo adjudication to ensure a reasoned decision and natural justice. The appellate authority's dismissal in limine, without deciding the merits under section 250(6), was treated as unsuitable for final disposal. Because the quantum addition was sent back for fresh assessment, the connected penalty under section 270A was held not to survive independently and the penalty challenge was dismissed. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469486