https://www.taxtmi.com/caselaws?id=472548 Reasonable cause for delayed filing may be established where an authorised representative fails to communicate a first appellate dismissal, the assessee acts promptly after receiving a demand notice, and pandemic-related lockdowns explain the intervening period. An ex parte dismissal for non-prosecution, without examination of additions or disallowances on merits, requires restoration for merits-based adjudication when non-appearance is satisfactorily explained. Adequate opportunity of hearing must be afforded before determining the first appellate challenge in accordance with law. en-us Tue, 28 Feb 2023 00:00:00 +0530 Fri, 16 Oct 2026 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472548 Reasonable cause for delayed filing may be established where an authorised representative fails to communicate a first appellate dismissal, the assessee acts promptly after receiving a demand notice, and pandemic-related lockdowns explain the intervening period. An ex parte dismissal for non-prosecution, without examination of additions or disallowances on merits, requires restoration for merits-based adjudication when non-appearance is satisfactorily explained. Adequate opportunity of hearing must be afforded before determining the first appellate challenge in accordance with law. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472548