https://www.taxtmi.com/caselaws?id=289768 The Tribunal dismissed the appeal of the assessee as time-barred due to the failure to provide a valid explanation for the delay in filing the appeal. Despite opportunities, the assessee did not substantiate claims or attend to statutory notices, leading to the dismissal of the appeal. The application for condonation of delay citing counsel's unavailability was deemed vague and insufficient. Legal precedents were referenced, emphasizing the need for proper evidence to justify delays in filing appeals. The Tribunal concluded that the delay lacked justification, resulting in the rejection of the condonation application and the dismissal of the appeal. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 21 Aug 2020 09:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289768 The Tribunal dismissed the appeal of the assessee as time-barred due to the failure to provide a valid explanation for the delay in filing the appeal. Despite opportunities, the assessee did not substantiate claims or attend to statutory notices, leading to the dismissal of the appeal. The application for condonation of delay citing counsel's unavailability was deemed vague and insufficient. Legal precedents were referenced, emphasizing the need for proper evidence to justify delays in filing appeals. The Tribunal concluded that the delay lacked justification, resulting in the rejection of the condonation application and the dismissal of the appeal. Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289768