https://www.taxtmi.com/caselaws?id=398454 The Tribunal dismissed the miscellaneous petitions seeking condonation of delay in filing appeals due to health issues, emphasizing the requirement for proper documentation and valid justifications supported by evidence. The Tribunal reiterated the limited scope of its powers under section 254(2) and highlighted the importance of diligence and adherence to legal procedures in seeking remedies. Additionally, the Tribunal clarified that reviving dismissed appeals solely for eligibility under a settlement scheme is impermissible, emphasizing that actions aimed at manipulating eligibility criteria will not be entertained. en-us Tue, 08 Sep 2020 00:00:00 +0530 Wed, 16 Sep 2020 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398454 The Tribunal dismissed the miscellaneous petitions seeking condonation of delay in filing appeals due to health issues, emphasizing the requirement for proper documentation and valid justifications supported by evidence. The Tribunal reiterated the limited scope of its powers under section 254(2) and highlighted the importance of diligence and adherence to legal procedures in seeking remedies. Additionally, the Tribunal clarified that reviving dismissed appeals solely for eligibility under a settlement scheme is impermissible, emphasizing that actions aimed at manipulating eligibility criteria will not be entertained. Case-Laws Income Tax Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398454