https://www.taxtmi.com/caselaws?id=379821 The appeal under Section 260A of the Income Tax Act against the Income Tax Appellate Tribunal's order faced a delay of 482 days, with a subsequent delay of three days in refiling. The court dismissed the appeal as time-barred, refusing to condone the delay due to insufficient justification provided by the appellant. The substantial questions of law regarding service charge on gunny bags and financial assistance were not addressed on their merits, as the primary dismissal was based on the delay issue. The court emphasized the importance of a case-specific analysis for condonation of delay under Section 5 of the Limitation Act. en-us Fri, 25 Jan 2019 00:00:00 +0530 Tue, 07 May 2019 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379821 The appeal under Section 260A of the Income Tax Act against the Income Tax Appellate Tribunal's order faced a delay of 482 days, with a subsequent delay of three days in refiling. The court dismissed the appeal as time-barred, refusing to condone the delay due to insufficient justification provided by the appellant. The substantial questions of law regarding service charge on gunny bags and financial assistance were not addressed on their merits, as the primary dismissal was based on the delay issue. The court emphasized the importance of a case-specific analysis for condonation of delay under Section 5 of the Limitation Act. Case-Laws Income Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379821