https://www.taxtmi.com/caselaws?id=795925 Delay caused by a consultant's COVID-19-related incapacity and death may be condoned where the assessee did not deliberately default and refusal would prevent adjudication on merits. The notes state that substantial justice should prevail over technical limitation requirements in such circumstances. Where a penalty order was passed ex parte and the first appellate authority rejected the appeal only as time-barred without examining the penalty grounds, the matter should be restored for fresh merits adjudication after reasonable opportunity is given. No conclusion is stated on the substantive validity of the penalty. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795925 Delay caused by a consultant's COVID-19-related incapacity and death may be condoned where the assessee did not deliberately default and refusal would prevent adjudication on merits. The notes state that substantial justice should prevail over technical limitation requirements in such circumstances. Where a penalty order was passed ex parte and the first appellate authority rejected the appeal only as time-barred without examining the penalty grounds, the matter should be restored for fresh merits adjudication after reasonable opportunity is given. No conclusion is stated on the substantive validity of the penalty. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795925