https://www.taxtmi.com/caselaws?id=151952 The Tribunal dismissed the Revenue's appeal for the assessment year 1991-92 due to a delay of 11 days in filing. The Department's application for condonation of delay lacked sufficient reasons and failed to provide a proper explanation for the delay in obtaining authorization. Citing Supreme Court precedents, the Tribunal emphasized the need for valid grounds for condonation of delay and rejected the petition. As a result, the appeal was dismissed without considering the merits, highlighting the importance of adhering to statutory timelines in legal proceedings. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 20 Jun 2013 11:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151952 The Tribunal dismissed the Revenue's appeal for the assessment year 1991-92 due to a delay of 11 days in filing. The Department's application for condonation of delay lacked sufficient reasons and failed to provide a proper explanation for the delay in obtaining authorization. Citing Supreme Court precedents, the Tribunal emphasized the need for valid grounds for condonation of delay and rejected the petition. As a result, the appeal was dismissed without considering the merits, highlighting the importance of adhering to statutory timelines in legal proceedings. Case-Laws Income Tax Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151952