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    <title>2014 (12) TMI 676 - ITAT DELHI</title>
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    <description>The tribunal dismissed the application for condonation of delay, citing the appellant&#039;s lack of &quot;sufficient cause&quot; for the 1163-day delay in filing the appeal. It held that the delay stemmed from negligence and lack of diligence, emphasizing the importance of adhering to statutory limitation periods. The tribunal referenced Supreme Court decisions to support its conclusion and pronounced the order on 13.11.2014.</description>
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      <title>2014 (12) TMI 676 - ITAT DELHI</title>
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      <description>The tribunal dismissed the application for condonation of delay, citing the appellant&#039;s lack of &quot;sufficient cause&quot; for the 1163-day delay in filing the appeal. It held that the delay stemmed from negligence and lack of diligence, emphasizing the importance of adhering to statutory limitation periods. The tribunal referenced Supreme Court decisions to support its conclusion and pronounced the order on 13.11.2014.</description>
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