https://www.taxtmi.com/caselaws?id=256503 The Court upheld the decision of the Income Tax Appellate Tribunal to dismiss the appeal due to a delay of 754 days in filing the appeal against the Commissioner of Income Tax (Appeals) order. The Court found the appellant's reasons for delay, related to the Managing Partner's medical complications, insufficient. Despite claims of ongoing health issues, the Court determined that other partners or family members could have filed the appeal promptly. Emphasizing the importance of diligence and avoiding unwarranted leniency, the Court concluded that the delay was not justified, leading to the dismissal of the appeal. en-us Mon, 02 Feb 2015 00:00:00 +0530 Tue, 11 Aug 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256503 The Court upheld the decision of the Income Tax Appellate Tribunal to dismiss the appeal due to a delay of 754 days in filing the appeal against the Commissioner of Income Tax (Appeals) order. The Court found the appellant's reasons for delay, related to the Managing Partner's medical complications, insufficient. Despite claims of ongoing health issues, the Court determined that other partners or family members could have filed the appeal promptly. Emphasizing the importance of diligence and avoiding unwarranted leniency, the Court concluded that the delay was not justified, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256503