https://www.taxtmi.com/caselaws?id=470030 Pandemic-related disruption may justify condoning delay in filing an appeal against an intimation under Section 143(1) where the assessee did not notice electronic communications during lockdown, office operations had collapsed, and movement was restricted. The notes emphasise that limitation exclusions for judicial and quasi-judicial proceedings affect delay computation, while affidavits and prompt action after discovering a demand through refund adjustment may establish sufficient cause and bona fides. Where an appeal was rejected solely on limitation without examining additions or exemption denial, the matter may be restored for determination on merits. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470030 Pandemic-related disruption may justify condoning delay in filing an appeal against an intimation under Section 143(1) where the assessee did not notice electronic communications during lockdown, office operations had collapsed, and movement was restricted. The notes emphasise that limitation exclusions for judicial and quasi-judicial proceedings affect delay computation, while affidavits and prompt action after discovering a demand through refund adjustment may establish sufficient cause and bona fides. Where an appeal was rejected solely on limitation without examining additions or exemption denial, the matter may be restored for determination on merits. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470030