https://www.taxtmi.com/caselaws?id=386756 The Tribunal dismissed the appeal of the Assessee for the Assessment Year 2012-2013 as time-barred, citing a significant delay of 477 days without a valid explanation. The Tribunal emphasized the importance of adhering to specified periods of limitation and the need for valid reasons supported by proper evidence to condone delays in legal proceedings. The appeal was dismissed due to the lack of a sufficient cause for the delay in filing before the ITAT. en-us Mon, 02 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386756 The Tribunal dismissed the appeal of the Assessee for the Assessment Year 2012-2013 as time-barred, citing a significant delay of 477 days without a valid explanation. The Tribunal emphasized the importance of adhering to specified periods of limitation and the need for valid reasons supported by proper evidence to condone delays in legal proceedings. The appeal was dismissed due to the lack of a sufficient cause for the delay in filing before the ITAT. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386756