https://www.taxtmi.com/caselaws?id=349023 A party seeking restoration of appeals dismissed for failure to remove office objections must show sufficient cause for the entire delay with a specific and credible explanation. The Bombay HC found the Revenue's explanation for a 958-day delay vague, unsupported, and legally inadequate, as administrative restructuring, file movement, and misplaced records did not justify prolonged inaction. In the absence of diligence and particulars covering the whole period, the delay was not condoned and the restoration applications were rejected, leaving the appeals dismissed without merits adjudication. en-us Mon, 25 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349023 A party seeking restoration of appeals dismissed for failure to remove office objections must show sufficient cause for the entire delay with a specific and credible explanation. The Bombay HC found the Revenue's explanation for a 958-day delay vague, unsupported, and legally inadequate, as administrative restructuring, file movement, and misplaced records did not justify prolonged inaction. In the absence of diligence and particulars covering the whole period, the delay was not condoned and the restoration applications were rejected, leaving the appeals dismissed without merits adjudication. Case-Laws Income Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349023