https://www.taxtmi.com/caselaws?id=248391 The Court upheld the decision of the Appellate Tribunal, ruling that the significant delay of 1270 days in filing the appeal challenging the completed assessment under Section 144 of the Income Tax Act was not adequately justified. The appellant's reasons for delay, including back pain and financial constraints, were not deemed sufficient, especially considering the appellant's active involvement in other legal proceedings. The Court found the delay to be a result of negligence rather than genuine incapacity due to illness, leading to the dismissal of the appeal. en-us Wed, 09 Apr 2014 00:00:00 +0530 Wed, 11 Jun 2014 11:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248391 The Court upheld the decision of the Appellate Tribunal, ruling that the significant delay of 1270 days in filing the appeal challenging the completed assessment under Section 144 of the Income Tax Act was not adequately justified. The appellant's reasons for delay, including back pain and financial constraints, were not deemed sufficient, especially considering the appellant's active involvement in other legal proceedings. The Court found the delay to be a result of negligence rather than genuine incapacity due to illness, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248391