https://www.taxtmi.com/caselaws?id=472174 Reasonable cause arising from ill-health supports condonation of a short delay in filing a first appeal, enabling adjudication on merits. An appeal should not be dismissed ex parte for failure to cure notified defects unless the appellant has received adequate opportunity to comply and be heard, consistent with natural justice. Where these procedural safeguards are absent, both appeals require fresh merits adjudication: the first after condoning the delay and the second after providing a reasonable hearing opportunity. en-us Wed, 04 Mar 2020 00:00:00 +0530 Thu, 01 Oct 2026 11:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472174 Reasonable cause arising from ill-health supports condonation of a short delay in filing a first appeal, enabling adjudication on merits. An appeal should not be dismissed ex parte for failure to cure notified defects unless the appellant has received adequate opportunity to comply and be heard, consistent with natural justice. Where these procedural safeguards are absent, both appeals require fresh merits adjudication: the first after condoning the delay and the second after providing a reasonable hearing opportunity. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472174