https://www.taxtmi.com/caselaws?id=283107 The Tribunal dismissed the appeal due to a delay of 1964 days in filing before ITAT Cochin Bench. Despite the assessee's explanations attributing the delay to professional advice and legal complexities, the Tribunal found the reasons insufficient for condonation. Citing precedents emphasizing the need for substantial reasons to justify delays, the Tribunal upheld the denial of condonation, leading to the dismissal of the appeal without addressing its merits. The decision was based on the inadequacy of reasons provided and the absence of a filed affidavit by professionals, resulting in the complete dismissal of the appeal. en-us Mon, 25 Jul 2016 00:00:00 +0530 Sat, 07 Sep 2019 12:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283107 The Tribunal dismissed the appeal due to a delay of 1964 days in filing before ITAT Cochin Bench. Despite the assessee's explanations attributing the delay to professional advice and legal complexities, the Tribunal found the reasons insufficient for condonation. Citing precedents emphasizing the need for substantial reasons to justify delays, the Tribunal upheld the denial of condonation, leading to the dismissal of the appeal without addressing its merits. The decision was based on the inadequacy of reasons provided and the absence of a filed affidavit by professionals, resulting in the complete dismissal of the appeal. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283107