https://www.taxtmi.com/caselaws?id=794797 A liberal approach to condonation of delay was applied where the assessee claimed that a change of address meant the assessment proceedings and demand notice were not within her knowledge until much later. On that basis, and in light of natural justice, the matter was permitted to be heard on merits. The appeal was restored to the CIT(A) for de novo adjudication, subject to costs, and the delay issue was directed not to be raised again before the first appellate authority. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794797 A liberal approach to condonation of delay was applied where the assessee claimed that a change of address meant the assessment proceedings and demand notice were not within her knowledge until much later. On that basis, and in light of natural justice, the matter was permitted to be heard on merits. The appeal was restored to the CIT(A) for de novo adjudication, subject to costs, and the delay issue was directed not to be raised again before the first appellate authority. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794797