https://www.taxtmi.com/caselaws?id=306576 The Tribunal upheld the CIT(A)'s decision to dismiss the appeals filed by the assessee due to significant delays ranging from 651 to 742 days in filing the appeals. Despite the assessee's explanation citing mistaken filing before the wrong authority, the Tribunal emphasized the importance of diligence and ruled that negligence cannot justify condonation of such lengthy delays. Citing a precedent, the Tribunal reiterated that valid reasons for delay must be beyond the party's control, and negligence is not a sufficient cause for condonation. Consequently, the appeals were dismissed, affirming the CIT(A)'s orders. en-us Thu, 24 Mar 2022 00:00:00 +0530 Thu, 09 Feb 2023 21:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306576 The Tribunal upheld the CIT(A)'s decision to dismiss the appeals filed by the assessee due to significant delays ranging from 651 to 742 days in filing the appeals. Despite the assessee's explanation citing mistaken filing before the wrong authority, the Tribunal emphasized the importance of diligence and ruled that negligence cannot justify condonation of such lengthy delays. Citing a precedent, the Tribunal reiterated that valid reasons for delay must be beyond the party's control, and negligence is not a sufficient cause for condonation. Consequently, the appeals were dismissed, affirming the CIT(A)'s orders. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306576