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    <description>The Tribunal dismissed the appeal due to a significant delay of 288 days in filing, which was not condoned as the reasons provided were deemed insufficient. Consequently, the Tribunal did not address the substantive issues raised against the CIT&#039;s order under section 263. The decision underscores the importance of timely filing appeals and the limited scope for condoning delays based on ignorance of legal procedures.</description>
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      <description>The Tribunal dismissed the appeal due to a significant delay of 288 days in filing, which was not condoned as the reasons provided were deemed insufficient. Consequently, the Tribunal did not address the substantive issues raised against the CIT&#039;s order under section 263. The decision underscores the importance of timely filing appeals and the limited scope for condoning delays based on ignorance of legal procedures.</description>
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