https://www.taxtmi.com/caselaws?id=796386 Delay in filing quantum and penalty appeals may be condoned where the taxpayer plausibly asserts that assessment and penalty communications were not received through the registered email or either address, promptly obtains certified copies after learning of the demand, and files appeals within thirty days. The notes state that dismissing appeals without seeking a condonation application or supporting evidence denies a meaningful opportunity to establish the date of service and causes prejudice. During the transition to faceless proceedings, procedural technicalities should not override substantial justice where no malice or gross negligence is apparent; the matters should be adjudicated on merits 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 taxpayer plausibly asserts that assessment and penalty communications were not received through the registered email or either address, promptly obtains certified copies after learning of the demand, and files appeals within thirty days. The notes state that dismissing appeals without seeking a condonation application or supporting evidence denies a meaningful opportunity to establish the date of service and causes prejudice. During the transition to faceless proceedings, procedural technicalities should not override substantial justice where no malice or gross negligence is apparent; the matters should be adjudicated on merits after hearing both parties. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796386