https://www.taxtmi.com/caselaws?id=796386 Delay in filing quantum and penalty appeals may be condoned where the assessee was not effectively informed of assessment and penalty proceedings because notices were sent to an accountant's registered email and were not received at the relevant addresses. Prompt action after learning of the demand, including obtaining certified copies and filing appeals within thirty days, supports condonation. Dismissing appeals without requesting a condonation application or supporting evidence denies a meaningful opportunity to establish service and causes prejudice. During transition to faceless proceedings, procedural technicalities should not override substantial justice where no malice or gross negligence is apparent; the appeals were restored for merits adjudication after hearing both parties. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796386 Delay in filing quantum and penalty appeals may be condoned where the assessee was not effectively informed of assessment and penalty proceedings because notices were sent to an accountant's registered email and were not received at the relevant addresses. Prompt action after learning of the demand, including obtaining certified copies and filing appeals within thirty days, supports condonation. Dismissing appeals without requesting a condonation application or supporting evidence denies a meaningful opportunity to establish service and causes prejudice. During transition to faceless proceedings, procedural technicalities should not override substantial justice where no malice or gross negligence is apparent; the appeals were restored for merits adjudication after hearing both parties. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796386