https://www.taxtmi.com/caselaws?id=65835 Condonation of delay in filing an ITAT appeal was refused because the Revenue failed to show sufficient cause for a 93-day delay. The only explanation was non-receipt of a certified copy of the appellate order, but the Tribunal found that the order had already been communicated to the Commissioner and that the appeal should have been filed within time. Rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963 and the departmental circular cited by the Revenue did not justify the delay on these facts. The explanation was held not to amount to reasonable cause, so the appeal was dismissed in limine. en-us Mon, 11 Aug 1997 00:00:00 +0530 Fri, 18 Feb 2011 18:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65835 Condonation of delay in filing an ITAT appeal was refused because the Revenue failed to show sufficient cause for a 93-day delay. The only explanation was non-receipt of a certified copy of the appellate order, but the Tribunal found that the order had already been communicated to the Commissioner and that the appeal should have been filed within time. Rule 9 of the Income-tax (Appellate Tribunal) Rules, 1963 and the departmental circular cited by the Revenue did not justify the delay on these facts. The explanation was held not to amount to reasonable cause, so the appeal was dismissed in limine. Case-Laws Income Tax Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65835