https://www.taxtmi.com/caselaws?id=235881 The Tribunal upheld the CIT(A)'s decision to dismiss the appeal as barred by limitation due to the assessee's failure to provide a consistent and sufficient explanation for the delay in filing the appeal. The Tribunal emphasized that equitable considerations do not override the statutory requirements for filing appeals within the prescribed period, leading to the dismissal of the assessee's appeal. en-us Fri, 17 May 2013 00:00:00 +0530 Wed, 07 Aug 2013 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235881 The Tribunal upheld the CIT(A)'s decision to dismiss the appeal as barred by limitation due to the assessee's failure to provide a consistent and sufficient explanation for the delay in filing the appeal. The Tribunal emphasized that equitable considerations do not override the statutory requirements for filing appeals within the prescribed period, leading to the dismissal of the assessee's appeal. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235881