https://www.taxtmi.com/caselaws?id=304506 A delay of 331 days in filing the revenue appeal was not condoned because no sufficient cause was shown for the inordinate delay. The court considered the explanation offered and the prejudice to the assessee, including loss of the opportunity to exercise the statutory option under the Direct Tax Vivad se Vishwas Act, 2020 within time. On that basis, the delay was held unjustified and the request for condonation was rejected. en-us Fri, 10 Dec 2021 00:00:00 +0530 Thu, 29 Sep 2022 09:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304506 A delay of 331 days in filing the revenue appeal was not condoned because no sufficient cause was shown for the inordinate delay. The court considered the explanation offered and the prejudice to the assessee, including loss of the opportunity to exercise the statutory option under the Direct Tax Vivad se Vishwas Act, 2020 within time. On that basis, the delay was held unjustified and the request for condonation was rejected. Case-Laws Income Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304506