https://www.taxtmi.com/caselaws?id=56993 The Tribunal allowed the appeal for statistical purposes and referred the matter back to the Commissioner (Appeals) to consider the application for condonation of delay under section 249(3) of the Income-tax Act. The appellant's plea for condonation of delay due to unforeseen circumstances was considered, emphasizing judicial discretion in admitting appeals after the prescribed period and the importance of natural justice in dealing with defective appeals. The Tribunal highlighted the appellate authority's duty to provide an opportunity for explanation before dismissing appeals as time-barred, stressing the need for fair hearings and consideration of condonation applications. en-us Thu, 25 Feb 1999 00:00:00 +0530 Tue, 07 Dec 2010 16:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56993 The Tribunal allowed the appeal for statistical purposes and referred the matter back to the Commissioner (Appeals) to consider the application for condonation of delay under section 249(3) of the Income-tax Act. The appellant's plea for condonation of delay due to unforeseen circumstances was considered, emphasizing judicial discretion in admitting appeals after the prescribed period and the importance of natural justice in dealing with defective appeals. The Tribunal highlighted the appellate authority's duty to provide an opportunity for explanation before dismissing appeals as time-barred, stressing the need for fair hearings and consideration of condonation applications. Case-Laws Income Tax Thu, 25 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56993