https://www.taxtmi.com/caselaws?id=250689 The Kerala High Court dismissed the petitioner's appeal due to the denial of the delay condonation application, filed over six years late, with insufficient evidence of appeal receipt. The Court upheld the Tribunal's decision, emphasizing the petitioner's lack of diligence in pursuing the appeal and the need for finality in legal matters. The comparison with other timely appeals was deemed irrelevant. The Court also rejected the request for rectification and dismissed the writ petition seeking various reliefs, directing each party to bear their own costs. en-us Tue, 17 Jun 2014 00:00:00 +0530 Fri, 22 Aug 2014 08:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250689 The Kerala High Court dismissed the petitioner's appeal due to the denial of the delay condonation application, filed over six years late, with insufficient evidence of appeal receipt. The Court upheld the Tribunal's decision, emphasizing the petitioner's lack of diligence in pursuing the appeal and the need for finality in legal matters. The comparison with other timely appeals was deemed irrelevant. The Court also rejected the request for rectification and dismissed the writ petition seeking various reliefs, directing each party to bear their own costs. Case-Laws Income Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250689