https://www.taxtmi.com/caselaws?id=795521 Delay in filing the first appeal was supported by medical certificates and an affidavit concerning the illness of the assessee's Chartered Accountant and his wife. The notes state that this material corroborated the explanation for delay. They further state that Section 250(6) of the Income-tax Act requires the first appellate authority to decide the appeal on its merits and does not permit dismissal for non-prosecution. The delay was condoned subject to costs, and the matter was remitted for merits adjudication. en-us Fri, 17 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795521 Delay in filing the first appeal was supported by medical certificates and an affidavit concerning the illness of the assessee's Chartered Accountant and his wife. The notes state that this material corroborated the explanation for delay. They further state that Section 250(6) of the Income-tax Act requires the first appellate authority to decide the appeal on its merits and does not permit dismissal for non-prosecution. The delay was condoned subject to costs, and the matter was remitted for merits adjudication. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795521