https://www.taxtmi.com/caselaws?id=279864 The Tribunal dismissed the appeal challenging the revision order under section 263 for the assessment year 2004-05 due to a delay of 439 days in filing the appeal. The Tribunal found the reasons provided by the assessee, a senior neurosurgeon, insufficient to constitute a "sufficient cause" for condonation of delay. Despite citing confusion regarding the appropriate appellate authority, the Tribunal emphasized the necessity of seeking proper legal advice and adhering to the prescribed timelines, leading to the dismissal of the appeal. en-us Fri, 16 Aug 2013 00:00:00 +0530 Tue, 09 Apr 2019 12:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279864 The Tribunal dismissed the appeal challenging the revision order under section 263 for the assessment year 2004-05 due to a delay of 439 days in filing the appeal. The Tribunal found the reasons provided by the assessee, a senior neurosurgeon, insufficient to constitute a "sufficient cause" for condonation of delay. Despite citing confusion regarding the appropriate appellate authority, the Tribunal emphasized the necessity of seeking proper legal advice and adhering to the prescribed timelines, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279864