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Facts
The appeal was filed with a delay, and the condonation of this delay was not granted. Consequently, the adjudication on the merits of the case became academic.
Held
Since the delay in filing the appeal was not condoned, the tribunal found it unnecessary to discuss the merits of the case. The appeal of the assessee was dismissed.
Key Issues
Whether the delay in filing the appeal should be condoned. Whether the merits of the case need to be adjudicated if the delay is not condoned.
Sections Cited
AI-generated summary — verify with the full judgment below
Since delay in filing the appeal has not been condoned, it becomes academic in nature to discuss the merit of the case and hence, they are not required to be adjudicated.
In the result, the appeal of the assessee is dismissed.
Order is pronounced on 25.02.2026.