https://www.taxtmi.com/caselaws?id=379570 The Tribunal upheld the dismissal of the appeal due to a delay of 441 days in filing before the Ld. CIT(A). The assessee's explanation citing Counsel's health issues and family matters was deemed insufficient. Emphasizing the need for valid reasons supported by evidence to condone delays, the Tribunal found the reasons provided inadequate. Lack of cooperation with the A.O. and failure to establish a reasonable cause led to the dismissal being upheld. The Tribunal concluded that the appeal was rightly dismissed, highlighting the importance of timely compliance and genuine justifications for delays in legal proceedings. en-us Wed, 01 May 2019 00:00:00 +0530 Fri, 03 May 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379570 The Tribunal upheld the dismissal of the appeal due to a delay of 441 days in filing before the Ld. CIT(A). The assessee's explanation citing Counsel's health issues and family matters was deemed insufficient. Emphasizing the need for valid reasons supported by evidence to condone delays, the Tribunal found the reasons provided inadequate. Lack of cooperation with the A.O. and failure to establish a reasonable cause led to the dismissal being upheld. The Tribunal concluded that the appeal was rightly dismissed, highlighting the importance of timely compliance and genuine justifications for delays in legal proceedings. Case-Laws Income Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379570