https://www.taxtmi.com/caselaws?id=298391 The Tribunal dismissed both appeals challenging the revision order u/s 263 of the Act for the assessment years 2006-07 and 2007-08 due to the assessee's failure to justify the 344-day delay in filing the appeals. The medical reasons cited, including low back pain and numbness associated with Diabetes Mellitus, were deemed insufficient as the medical certificate did not specify immobilization or in-patient status. Additionally, the claim of misplacing the order lacked credibility, and the absence of details regarding the consequential assessment order further weakened the assessee's case. Consequently, the appeals were dismissed as unadmitted. en-us Fri, 26 Apr 2013 00:00:00 +0530 Fri, 29 Oct 2021 15:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298391 The Tribunal dismissed both appeals challenging the revision order u/s 263 of the Act for the assessment years 2006-07 and 2007-08 due to the assessee's failure to justify the 344-day delay in filing the appeals. The medical reasons cited, including low back pain and numbness associated with Diabetes Mellitus, were deemed insufficient as the medical certificate did not specify immobilization or in-patient status. Additionally, the claim of misplacing the order lacked credibility, and the absence of details regarding the consequential assessment order further weakened the assessee's case. Consequently, the appeals were dismissed as unadmitted. Case-Laws Income Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298391