https://www.taxtmi.com/caselaws?id=203635 The Tribunal annulled the CIT(A)'s order condoning a 28-month delay in filing appeals, citing lack of sufficient evidence and reasoning. The Tribunal found the assessee's active involvement in tax matters during the alleged incapacity period contradictory to the health-related claim. Consequently, the Tribunal restored the Assessing Officer's orders, allowing the appeals for the assessment years 2002-03, 2003-04, and 2004-05 in favor of the Revenue. The issue regarding the estimation of net profit on the sale of old tractors was not addressed due to the annulment of the delay condonation order. en-us Mon, 29 Mar 2010 00:00:00 +0530 Tue, 28 May 2013 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203635 The Tribunal annulled the CIT(A)'s order condoning a 28-month delay in filing appeals, citing lack of sufficient evidence and reasoning. The Tribunal found the assessee's active involvement in tax matters during the alleged incapacity period contradictory to the health-related claim. Consequently, the Tribunal restored the Assessing Officer's orders, allowing the appeals for the assessment years 2002-03, 2003-04, and 2004-05 in favor of the Revenue. The issue regarding the estimation of net profit on the sale of old tractors was not addressed due to the annulment of the delay condonation order. Case-Laws Income Tax Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203635