https://www.taxtmi.com/caselaws?id=471067 Counsel-related communication failure, supported by affidavit and untainted by deliberate delay, constituted sufficient cause for condoning a 285-day delay in filing an appeal. An ex parte appellate decision made when the assessee lacked representation required fresh adjudication to ensure a meaningful opportunity to submit factual material and explanations. The additions and disallowance remained open for independent determination on merits, and the matter was restored for fresh appellate consideration after due hearing. en-us Tue, 01 Apr 2025 00:00:00 +0530 Wed, 19 Aug 2026 18:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471067 Counsel-related communication failure, supported by affidavit and untainted by deliberate delay, constituted sufficient cause for condoning a 285-day delay in filing an appeal. An ex parte appellate decision made when the assessee lacked representation required fresh adjudication to ensure a meaningful opportunity to submit factual material and explanations. The additions and disallowance remained open for independent determination on merits, and the matter was restored for fresh appellate consideration after due hearing. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471067