https://www.taxtmi.com/caselaws?id=238190 Inordinate delay in filing appeals under section 253(3) was not condoned because the assessee failed to show sufficient cause. The Tribunal held that a retrospective amendment to section 43B did not explain prolonged inaction, particularly where the amendment had been in force long before the appeals were filed. It reiterated that limitation may be applied liberally only when no negligence, inaction, or lack of bona fides is shown, and that sympathetic considerations cannot justify condonation of extreme delay. On these facts, the delay of 1266 to 3602 days remained unexplained and the condonation request was rejected. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 18 Oct 2013 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238190 Inordinate delay in filing appeals under section 253(3) was not condoned because the assessee failed to show sufficient cause. The Tribunal held that a retrospective amendment to section 43B did not explain prolonged inaction, particularly where the amendment had been in force long before the appeals were filed. It reiterated that limitation may be applied liberally only when no negligence, inaction, or lack of bona fides is shown, and that sympathetic considerations cannot justify condonation of extreme delay. On these facts, the delay of 1266 to 3602 days remained unexplained and the condonation request was rejected. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238190