https://www.taxtmi.com/caselaws?id=335538 Delay in filing the appeal was explained by the appellant's bona fide pursuit of rectification under Section 254(2) of the Income-tax Act before filing an appeal under Section 260A. The explanation was that the Tribunal's order was received, apparent mistakes were noticed, a rectification application was filed and remained pending, and the appeal followed promptly after rejection of that application. On that basis, the delay of 131 days was treated as satisfactorily explained and condoned. en-us Fri, 18 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 09:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335538 Delay in filing the appeal was explained by the appellant's bona fide pursuit of rectification under Section 254(2) of the Income-tax Act before filing an appeal under Section 260A. The explanation was that the Tribunal's order was received, apparent mistakes were noticed, a rectification application was filed and remained pending, and the appeal followed promptly after rejection of that application. On that basis, the delay of 131 days was treated as satisfactorily explained and condoned. Case-Laws Income Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335538