https://www.taxtmi.com/caselaws?id=247306 The appeal under Section 260-A of the Income Tax Act, 1961 was dismissed by the Allahabad High Court. The court found the appellant's explanation for the delay in filing the appeal vague and insufficient, emphasizing that reliance on the availability of specific officers should not be a valid reason for delay, especially for a nationalized bank. Citing a Supreme Court judgment, the court stressed the need for government bodies to provide reasonable explanations for delays. As the Tribunal had valid reasons for rejecting the appeal due to lack of sufficient cause, the court dismissed the appeal, stating no substantial question of law arose. en-us Tue, 15 Apr 2014 00:00:00 +0530 Thu, 08 May 2014 10:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247306 The appeal under Section 260-A of the Income Tax Act, 1961 was dismissed by the Allahabad High Court. The court found the appellant's explanation for the delay in filing the appeal vague and insufficient, emphasizing that reliance on the availability of specific officers should not be a valid reason for delay, especially for a nationalized bank. Citing a Supreme Court judgment, the court stressed the need for government bodies to provide reasonable explanations for delays. As the Tribunal had valid reasons for rejecting the appeal due to lack of sufficient cause, the court dismissed the appeal, stating no substantial question of law arose. Case-Laws Income Tax Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247306