https://www.taxtmi.com/caselaws?id=245482 The ITAT Hyderabad declined to condone the 30-day delay in filing appeals by the Assessee for AY 2002-03 and 2003-04. The Tribunal emphasized the need for a valid cause beyond the Assessee's control and found the reasons provided lacking in cogent evidence. Consequently, the appeals were dismissed due to the uncondoned delay, and the grounds raised by the Assessee were not addressed on merits. The judgment underscored the importance of timely filing, diligence, and adherence to limitation provisions in legal proceedings. en-us Wed, 05 Mar 2014 00:00:00 +0530 Mon, 31 Mar 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245482 The ITAT Hyderabad declined to condone the 30-day delay in filing appeals by the Assessee for AY 2002-03 and 2003-04. The Tribunal emphasized the need for a valid cause beyond the Assessee's control and found the reasons provided lacking in cogent evidence. Consequently, the appeals were dismissed due to the uncondoned delay, and the grounds raised by the Assessee were not addressed on merits. The judgment underscored the importance of timely filing, diligence, and adherence to limitation provisions in legal proceedings. Case-Laws Income Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245482