https://www.taxtmi.com/caselaws?id=470486 Pendency of a writ petition, later withdrawn to pursue the statutory appellate remedy, constituted sufficient cause for delay in filing the first appeal. Rejecting the appeal solely as time-barred without considering the explanation and condonation material was improper. The delay was condoned, and the first appellate authority was directed to admit and decide the appeal afresh after granting an opportunity of hearing. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470486 Pendency of a writ petition, later withdrawn to pursue the statutory appellate remedy, constituted sufficient cause for delay in filing the first appeal. Rejecting the appeal solely as time-barred without considering the explanation and condonation material was improper. The delay was condoned, and the first appellate authority was directed to admit and decide the appeal afresh after granting an opportunity of hearing. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470486