https://www.taxtmi.com/caselaws?id=70509 The Tribunal upheld the CIT (Appeals) decision, refusing to condone the delay of 1,447 and 1,454 days for the assessment years 1995-96 and 1996-97, respectively. It concluded that the delay was a result of a deliberate decision based on the advice of the assessee's Chartered Accountant, not due to any uncontrollable cause. The Tribunal emphasized the necessity for strict application of the law of limitation, noting the assessee's failure to demonstrate sufficient cause for the delay. Consequently, the assessee's appeals were dismissed. en-us Mon, 19 Sep 2005 00:00:00 +0530 Fri, 19 Apr 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70509 The Tribunal upheld the CIT (Appeals) decision, refusing to condone the delay of 1,447 and 1,454 days for the assessment years 1995-96 and 1996-97, respectively. It concluded that the delay was a result of a deliberate decision based on the advice of the assessee's Chartered Accountant, not due to any uncontrollable cause. The Tribunal emphasized the necessity for strict application of the law of limitation, noting the assessee's failure to demonstrate sufficient cause for the delay. Consequently, the assessee's appeals were dismissed. Case-Laws Income Tax Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70509