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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Income Tax

        2023 (7) TMI 1576 - AT - Income Tax

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        Condonation of delay failed where no affidavit explained the delay, leaving the appeal not maintainable and dismissed. An appeal filed with substantial delay was found not maintainable because no condonation petition or supporting affidavit explaining the delay was placed ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Condonation of delay failed where no affidavit explained the delay, leaving the appeal not maintainable and dismissed.

                            An appeal filed with substantial delay was found not maintainable because no condonation petition or supporting affidavit explaining the delay was placed on record. Even after an opportunity to cure the defect and submit an improved affidavit, the appellant produced no material showing sufficient cause. The defect therefore remained unrectified, and the appeal was dismissed for want of maintainability.


                            Issues: Whether the appeal was maintainable in the absence of a condonation petition and supporting affidavit explaining the delay in filing the appeal.

                            Analysis: The appeal was filed with substantial delay and no condonation petition was placed on record. Despite an earlier opportunity to cure the defect and file an improved affidavit, no material explaining the delay was produced. The defect in the appeal remained unrectified even after an extended period, and no sufficient cause for the delay was shown.

                            Conclusion: The appeal was held to be not maintainable and was dismissed.

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