https://www.taxtmi.com/caselaws?id=430623 The Tribunal dismissed the appeal due to a delay of 402 days in filing against the Commissioner of Income Tax (Appeals) order. The assessee's explanation of misplacing the order during office shifting was deemed insufficient without valid evidence. Despite a notarized affidavit, the Tribunal found the reasons provided lacked substantiation. Emphasizing the professional expertise of the assessee, a District Central Co-op. Bank, the Tribunal concluded the delay was unjustified. Consequently, the Tribunal declined to condone the delay, rejecting the appeal on 21st September 2022 by the Appellate Tribunal ITAT Pune. en-us Wed, 21 Sep 2022 00:00:00 +0530 Thu, 24 Nov 2022 09:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430623 The Tribunal dismissed the appeal due to a delay of 402 days in filing against the Commissioner of Income Tax (Appeals) order. The assessee's explanation of misplacing the order during office shifting was deemed insufficient without valid evidence. Despite a notarized affidavit, the Tribunal found the reasons provided lacked substantiation. Emphasizing the professional expertise of the assessee, a District Central Co-op. Bank, the Tribunal concluded the delay was unjustified. Consequently, the Tribunal declined to condone the delay, rejecting the appeal on 21st September 2022 by the Appellate Tribunal ITAT Pune. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430623