https://www.taxtmi.com/caselaws?id=151512 Inordinate delay in filing a tax appeal will not be condoned unless the assessee shows a credible, continuing sufficient cause for the entire period of default. The Tribunal found that pendency of a rectification application before the first appellate authority did not justify waiting more than 13 years to appeal, especially where the first appellate order had already decided the liability issue on merits. A later judicial decision also did not excuse the delay because the assessee still failed to appeal within a reasonable time after that ruling. The Tribunal therefore declined to admit the appeals for want of sufficient cause. en-us Fri, 17 Oct 2008 00:00:00 +0530 Thu, 06 Jun 2013 17:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151512 Inordinate delay in filing a tax appeal will not be condoned unless the assessee shows a credible, continuing sufficient cause for the entire period of default. The Tribunal found that pendency of a rectification application before the first appellate authority did not justify waiting more than 13 years to appeal, especially where the first appellate order had already decided the liability issue on merits. A later judicial decision also did not excuse the delay because the assessee still failed to appeal within a reasonable time after that ruling. The Tribunal therefore declined to admit the appeals for want of sufficient cause. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151512