https://www.taxtmi.com/caselaws?id=214952 Delay of 2,046 days in seeking restoration of an appeal was condoned because the lapse stemmed from belated removal of office objections and not from any clandestine or mala fide conduct. The Court accepted that the assessee had shown an intention to prosecute the matter, including by engaging counsel, and treated the explanation for the delay as reasonable. Balancing prejudice to both sides, it held that dismissal would cause greater harm to the revenue than condonation would cause to the respondent, and accordingly restored the appeal to file in favour of the assessee. en-us Mon, 09 Jul 2012 00:00:00 +0530 Sat, 21 Jul 2012 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214952 Delay of 2,046 days in seeking restoration of an appeal was condoned because the lapse stemmed from belated removal of office objections and not from any clandestine or mala fide conduct. The Court accepted that the assessee had shown an intention to prosecute the matter, including by engaging counsel, and treated the explanation for the delay as reasonable. Balancing prejudice to both sides, it held that dismissal would cause greater harm to the revenue than condonation would cause to the respondent, and accordingly restored the appeal to file in favour of the assessee. Case-Laws Income Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214952