https://www.taxtmi.com/caselaws?id=301809 Inordinate delay in filing an appeal can be condoned only where sufficient cause is convincingly and duly proved, showing that the delay was beyond the assessee's control and was not due to negligence or inaction. The text notes that while marginal delay may receive liberal consideration, a 744-day delay required a stronger explanation supported by evidence. As the explanation was not substantiated, the delay was not condoned and the appeals were dismissed as barred by limitation, leaving the assessment and appellate orders undisturbed. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 21 Apr 2022 20:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301809 Inordinate delay in filing an appeal can be condoned only where sufficient cause is convincingly and duly proved, showing that the delay was beyond the assessee's control and was not due to negligence or inaction. The text notes that while marginal delay may receive liberal consideration, a 744-day delay required a stronger explanation supported by evidence. As the explanation was not substantiated, the delay was not condoned and the appeals were dismissed as barred by limitation, leaving the assessment and appellate orders undisturbed. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301809