https://www.taxtmi.com/caselaws?id=329426 The Tribunal declined to condone the 249-day delay in filing the appeal by the Revenue against the Commissioner of Income-tax (Appeals) order for the assessment year 2010-2011 under the Income Tax Act, 1961. Despite the Department's explanation attributing the delay to decentralization causing confusion in locating documents, the Tribunal found the justifications insufficient, indicating gross negligence. Emphasizing the importance of diligence and valid explanations for condonation, the Tribunal dismissed the appeal, highlighting the obligation of government bodies to perform duties promptly. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 01 Jul 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329426 The Tribunal declined to condone the 249-day delay in filing the appeal by the Revenue against the Commissioner of Income-tax (Appeals) order for the assessment year 2010-2011 under the Income Tax Act, 1961. Despite the Department's explanation attributing the delay to decentralization causing confusion in locating documents, the Tribunal found the justifications insufficient, indicating gross negligence. Emphasizing the importance of diligence and valid explanations for condonation, the Tribunal dismissed the appeal, highlighting the obligation of government bodies to perform duties promptly. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329426