https://www.taxtmi.com/caselaws?id=470260 An appellate authority should adjudicate substantive grounds on merits rather than dismiss an appeal solely for delay where the challenge to an adjustment in an intimation remains undecided. The notes state that refusal to condone delay followed by dismissal without merits adjudication was unsustainable. The matter was restored to the first appellate authority for a decision on the merits. en-us Tue, 18 Mar 2025 00:00:00 +0530 Tue, 21 Jul 2026 19:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470260 An appellate authority should adjudicate substantive grounds on merits rather than dismiss an appeal solely for delay where the challenge to an adjustment in an intimation remains undecided. The notes state that refusal to condone delay followed by dismissal without merits adjudication was unsustainable. The matter was restored to the first appellate authority for a decision on the merits. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470260