https://www.taxtmi.com/caselaws?id=422472 The Tribunal dismissed the appeal as time-barred by 95 days, emphasizing that the reasons provided by the assessee for the delay did not apply to the relevant revision order under section 263 of the Income Tax Act, 1961. The decision highlights the importance of adhering to procedural timelines and ensuring accurate justifications for delays in filing appeals. By underscoring the need for alignment between reasons cited and the specific order in question, the Tribunal upheld the significance of procedural compliance and precise representation of facts in legal proceedings, serving as a cautionary reminder for appellants to avoid adverse outcomes due to procedural lapses. en-us Wed, 11 May 2022 00:00:00 +0530 Mon, 16 May 2022 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422472 The Tribunal dismissed the appeal as time-barred by 95 days, emphasizing that the reasons provided by the assessee for the delay did not apply to the relevant revision order under section 263 of the Income Tax Act, 1961. The decision highlights the importance of adhering to procedural timelines and ensuring accurate justifications for delays in filing appeals. By underscoring the need for alignment between reasons cited and the specific order in question, the Tribunal upheld the significance of procedural compliance and precise representation of facts in legal proceedings, serving as a cautionary reminder for appellants to avoid adverse outcomes due to procedural lapses. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422472