https://www.taxtmi.com/caselaws?id=799658 Delay in filing a first appeal may be condoned where the taxpayer diligently pursued rectification of a Section 143(1) intimation and pandemic-related limitation extensions applied. The disputed intimation assessed gross receipts without allowing claimed expenditure, despite timely filing of Form 10BB under Section 139(1). On these stated facts, sufficient cause supported restoration for merits adjudication, with necessary documents and an effective hearing. en-us Mon, 17 Aug 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799658 Delay in filing a first appeal may be condoned where the taxpayer diligently pursued rectification of a Section 143(1) intimation and pandemic-related limitation extensions applied. The disputed intimation assessed gross receipts without allowing claimed expenditure, despite timely filing of Form 10BB under Section 139(1). On these stated facts, sufficient cause supported restoration for merits adjudication, with necessary documents and an effective hearing. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799658