https://www.taxtmi.com/caselaws?id=796800 Delay in filing the appeal was condoned because the assessee had diligently pursued filing but was prevented by the authorised representative's inaction; the explanation was bona fide and showed no deliberate negligence or mala fides. A first appellate authority must decide statutory grounds arising from the assessment order through a reasoned order under Section 250, even where the appellant is absent. Dismissal of the first appeal solely for non-prosecution without merits adjudication was therefore unsustainable. The matter was restored to the Assessing Officer for fresh adjudication, including examination of the assessee's documentary explanation for cash deposits, after a reasonable opportunity of hearing. en-us Wed, 22 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796800 Delay in filing the appeal was condoned because the assessee had diligently pursued filing but was prevented by the authorised representative's inaction; the explanation was bona fide and showed no deliberate negligence or mala fides. A first appellate authority must decide statutory grounds arising from the assessment order through a reasoned order under Section 250, even where the appellant is absent. Dismissal of the first appeal solely for non-prosecution without merits adjudication was therefore unsustainable. The matter was restored to the Assessing Officer for fresh adjudication, including examination of the assessee's documentary explanation for cash deposits, after a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796800