https://www.taxtmi.com/caselaws?id=342843 The court dismissed the applications for condonation of delay in filing and refiling the appeal under Section 5 of the Limitation Act, 1963. As the appellant failed to demonstrate sufficient cause for the significant delays of 326 days and 1334 days, the court held that the appeal was time-barred. Emphasizing the importance of adhering to statutory timelines, the court highlighted that approaching the court belatedly cannot revive a stale matter. en-us Thu, 09 Feb 2017 00:00:00 +0530 Thu, 31 May 2018 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342843 The court dismissed the applications for condonation of delay in filing and refiling the appeal under Section 5 of the Limitation Act, 1963. As the appellant failed to demonstrate sufficient cause for the significant delays of 326 days and 1334 days, the court held that the appeal was time-barred. Emphasizing the importance of adhering to statutory timelines, the court highlighted that approaching the court belatedly cannot revive a stale matter. Case-Laws Income Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342843