https://www.taxtmi.com/caselaws?id=64262 The appeal challenging an order sustaining an addition of Rs. 67,025 was dismissed by the Tribunal due to the delay of 145 days in filing the appeal. The Tribunal found that the delay was not justified by the counsel's oversight or cited case laws, emphasizing the importance of diligence in legal proceedings. Despite arguments of unavoidable circumstances, the Tribunal held that the delay lacked sufficient cause for condonation and highlighted the need for due care in prosecuting the appeal. As a result, the appeal was dismissed for failure to demonstrate a valid reason for the substantial delay. en-us Thu, 28 Jul 1994 00:00:00 +0530 Sat, 05 Feb 2011 17:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64262 The appeal challenging an order sustaining an addition of Rs. 67,025 was dismissed by the Tribunal due to the delay of 145 days in filing the appeal. The Tribunal found that the delay was not justified by the counsel's oversight or cited case laws, emphasizing the importance of diligence in legal proceedings. Despite arguments of unavoidable circumstances, the Tribunal held that the delay lacked sufficient cause for condonation and highlighted the need for due care in prosecuting the appeal. As a result, the appeal was dismissed for failure to demonstrate a valid reason for the substantial delay. Case-Laws Income Tax Thu, 28 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64262