https://www.taxtmi.com/caselaws?id=471622 Covid-related delay in filing a first appeal may constitute bona fide and reasonable cause for condonation where the effective delay is not inordinate. For non-compliance with statutory notices, an assessment completed after the assessee furnished an explanation, even if unsatisfactory, indicates participation rather than total non-appearance. In those circumstances, penalties for repeated defaults may be confined to the initial default instead of being imposed separately for each notice, resulting in substantial reduction of the non-compliance penalty. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471622 Covid-related delay in filing a first appeal may constitute bona fide and reasonable cause for condonation where the effective delay is not inordinate. For non-compliance with statutory notices, an assessment completed after the assessee furnished an explanation, even if unsatisfactory, indicates participation rather than total non-appearance. In those circumstances, penalties for repeated defaults may be confined to the initial default instead of being imposed separately for each notice, resulting in substantial reduction of the non-compliance penalty. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471622