https://www.taxtmi.com/caselaws?id=219686 The tribunal dismissed both appeals concerning the disallowance of foreign travel expenses and the levy of penalty under section 271(1)(c) due to procedural lapses, including a significant delay in filing the appeal and non-appearance by the assessee. The tribunal highlighted the importance of demonstrating sufficient cause for condonation of delay and the requirement of diligence in pursuing legal remedies. The appeals were dismissed as barred by limitation, emphasizing the strict application of the law of limitation. en-us Mon, 26 Nov 2012 00:00:00 +0530 Sat, 22 Dec 2012 10:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219686 The tribunal dismissed both appeals concerning the disallowance of foreign travel expenses and the levy of penalty under section 271(1)(c) due to procedural lapses, including a significant delay in filing the appeal and non-appearance by the assessee. The tribunal highlighted the importance of demonstrating sufficient cause for condonation of delay and the requirement of diligence in pursuing legal remedies. The appeals were dismissed as barred by limitation, emphasizing the strict application of the law of limitation. Case-Laws Income Tax Mon, 26 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219686