https://www.taxtmi.com/caselaws?id=404943 The appeal was dismissed by the High Court as it did not raise any substantial question of law. The court upheld the decision of the Income Tax Appellate Tribunal to dismiss the restoration application due to an unexplained delay of 1924 days. The appellant's reasons for the delay were found insufficient, lacking an affidavit. The court emphasized that the appellant's conduct did not warrant leniency in condoning the delay, ultimately leading to the dismissal of the appeal. en-us Wed, 22 Jul 2020 00:00:00 +0530 Tue, 22 Feb 2022 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404943 The appeal was dismissed by the High Court as it did not raise any substantial question of law. The court upheld the decision of the Income Tax Appellate Tribunal to dismiss the restoration application due to an unexplained delay of 1924 days. The appellant's reasons for the delay were found insufficient, lacking an affidavit. The court emphasized that the appellant's conduct did not warrant leniency in condoning the delay, ultimately leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404943