https://www.taxtmi.com/caselaws?id=469661 Delay in filing the appeal was condoned where it was explained by bona fide circumstances and lack of proper legal guidance, with no deliberate negligence or inaction found. The Tribunal also set aside the ex parte appellate order because the assessee had not been given an effective opportunity to present the case on merits. The matter was restored for de novo adjudication after permitting the assessee to produce material and explanations, leaving the substantive issues open for fresh consideration. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 26 Jun 2026 22:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469661 Delay in filing the appeal was condoned where it was explained by bona fide circumstances and lack of proper legal guidance, with no deliberate negligence or inaction found. The Tribunal also set aside the ex parte appellate order because the assessee had not been given an effective opportunity to present the case on merits. The matter was restored for de novo adjudication after permitting the assessee to produce material and explanations, leaving the substantive issues open for fresh consideration. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469661