https://www.taxtmi.com/caselaws?id=259919 The Court dismissed the appeal due to the appellant's failure to timely file and pursue the matter, leading to automatic dismissal. The Court emphasized the importance of serious pursuit of legal matters and the absence of justifiable cause for delay. The issue of maintainability based on tax effect and applicability of CBDT instructions to pending appeals was discussed but not conclusively decided, as the appeal was deemed stillborn due to being time-barred. The Court highlighted the need to promptly serve necessary documents and consider subsequent events for justice and fairness. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 07 Nov 2015 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259919 The Court dismissed the appeal due to the appellant's failure to timely file and pursue the matter, leading to automatic dismissal. The Court emphasized the importance of serious pursuit of legal matters and the absence of justifiable cause for delay. The issue of maintainability based on tax effect and applicability of CBDT instructions to pending appeals was discussed but not conclusively decided, as the appeal was deemed stillborn due to being time-barred. The Court highlighted the need to promptly serve necessary documents and consider subsequent events for justice and fairness. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259919