https://www.taxtmi.com/caselaws?id=266314 The Tribunal dismissed the revenue's appeal due to a 30-day delay in filing before the Tribunal. Despite a condonation petition citing procedural steps, the Tribunal found the reasons presented lacked a plausible explanation for the delay. Referring to a Supreme Court case, the Tribunal emphasized the need for government bodies to provide acceptable explanations for delays, leading to the appeal's dismissal. Comparing with a previous judgment, the Tribunal highlighted the lack of substantial reasons for the delay, ultimately refusing to condone it and dismissing the appeal on 22.5.2015. en-us Fri, 22 May 2015 00:00:00 +0530 Tue, 20 Oct 2015 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266314 The Tribunal dismissed the revenue's appeal due to a 30-day delay in filing before the Tribunal. Despite a condonation petition citing procedural steps, the Tribunal found the reasons presented lacked a plausible explanation for the delay. Referring to a Supreme Court case, the Tribunal emphasized the need for government bodies to provide acceptable explanations for delays, leading to the appeal's dismissal. Comparing with a previous judgment, the Tribunal highlighted the lack of substantial reasons for the delay, ultimately refusing to condone it and dismissing the appeal on 22.5.2015. Case-Laws Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266314