https://www.taxtmi.com/caselaws?id=469667 Delay in filing the Tribunal appeals was condoned on the basis of sworn affidavits showing bona fide default, limited legal awareness, and reliance on a representative, with discovery only after recovery action. The ex parte reassessment and penalty orders were then set aside because the assessee had not been given the material relied upon and had been denied an effective opportunity to contest the additions. The matters were remanded for de novo consideration after supply of the relied-upon material and proper hearing, with costs imposed for persistent non-compliance. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 27 Jun 2026 08:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469667 Delay in filing the Tribunal appeals was condoned on the basis of sworn affidavits showing bona fide default, limited legal awareness, and reliance on a representative, with discovery only after recovery action. The ex parte reassessment and penalty orders were then set aside because the assessee had not been given the material relied upon and had been denied an effective opportunity to contest the additions. The matters were remanded for de novo consideration after supply of the relied-upon material and proper hearing, with costs imposed for persistent non-compliance. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469667