https://www.taxtmi.com/caselaws?id=86672 The Tribunal rejected the condonation of delay application and dismissed the appeal on the ground of limitation, emphasizing that events occurring after the limitation period cannot justify delay. The Tribunal highlighted the importance of not allowing a litigant to deprive the opposing party of accrued rights due to the passage of time. The case outcome favored the respondents, represented by senior counsel, who argued against the condonation of delay, stressing the need for evidence to prove fraud and consistency in decisions by the Commissioner (Appeals). en-us Wed, 16 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86672 The Tribunal rejected the condonation of delay application and dismissed the appeal on the ground of limitation, emphasizing that events occurring after the limitation period cannot justify delay. The Tribunal highlighted the importance of not allowing a litigant to deprive the opposing party of accrued rights due to the passage of time. The case outcome favored the respondents, represented by senior counsel, who argued against the condonation of delay, stressing the need for evidence to prove fraud and consistency in decisions by the Commissioner (Appeals). Case-Laws Customs Wed, 16 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86672