https://www.taxtmi.com/caselaws?id=113746 The Tribunal dismissed the appeal due to a 94-day delay in filing, despite the appellant's request for condonation citing a partner's illness. While a medical certificate was provided, insufficient evidence of the partner's inability to oversee the appeal process was presented. The active involvement of the Power of Attorney Holder in proceedings, including accepting undervaluation, and lack of substantial medical evidence led to the rejection of the condonation request. Consequently, the appeal was dismissed based on the inexcusable delay and lack of justification. en-us Thu, 06 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113746 The Tribunal dismissed the appeal due to a 94-day delay in filing, despite the appellant's request for condonation citing a partner's illness. While a medical certificate was provided, insufficient evidence of the partner's inability to oversee the appeal process was presented. The active involvement of the Power of Attorney Holder in proceedings, including accepting undervaluation, and lack of substantial medical evidence led to the rejection of the condonation request. Consequently, the appeal was dismissed based on the inexcusable delay and lack of justification. Case-Laws Customs Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113746