https://www.taxtmi.com/caselaws?id=472433 Reasonable cause for delayed filing of a first appeal may arise from business losses, regulatory restrictions on activities, and disputes between partners. Where that explanation is established, the appellate authority should condone the delay and decide the appeal on merits under the appellate framework rather than dismissing it in limine. The appeal is restored for fresh merits adjudication after affording the assessee due opportunity. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 13 Oct 2026 04:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472433 Reasonable cause for delayed filing of a first appeal may arise from business losses, regulatory restrictions on activities, and disputes between partners. Where that explanation is established, the appellate authority should condone the delay and decide the appeal on merits under the appellate framework rather than dismissing it in limine. The appeal is restored for fresh merits adjudication after affording the assessee due opportunity. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472433