https://www.taxtmi.com/caselaws?id=795814 Dismissal of an appeal as time-barred without granting a repeatedly requested virtual personal hearing breaches principles of natural justice. Where delay is attributed to pursuing an alternative writ remedy, it may constitute sufficient cause depending on the facts and requires consideration after hearing the appellant. Paragraph 13 of the e-Appeals Scheme, 2023 requires a requested personal hearing to be provided through video conferencing or video telephony. The appellate dismissal was set aside, and the matter was remanded for fresh adjudication after a personal hearing. en-us Fri, 03 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795814 Dismissal of an appeal as time-barred without granting a repeatedly requested virtual personal hearing breaches principles of natural justice. Where delay is attributed to pursuing an alternative writ remedy, it may constitute sufficient cause depending on the facts and requires consideration after hearing the appellant. Paragraph 13 of the e-Appeals Scheme, 2023 requires a requested personal hearing to be provided through video conferencing or video telephony. The appellate dismissal was set aside, and the matter was remanded for fresh adjudication after a personal hearing. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795814