https://www.taxtmi.com/caselaws?id=434551 The Tribunal upheld the CIT(A)'s decision to reject the condonation of delay in filing the appeal, emphasizing the importance of adhering to statutory timelines. The Tribunal found that the delay of 1950 days was not justifiable, even considering the impact of the COVID-19 pandemic. The assessee's challenge regarding the computation of income by CPC was not addressed on its merits due to the dismissal of the appeal based on limitation grounds. The Tribunal's decision focused solely on the procedural aspect of the delay, ultimately dismissing the appeal on 24.02.2023 at Allahabad, U.P. en-us Fri, 24 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434551 The Tribunal upheld the CIT(A)'s decision to reject the condonation of delay in filing the appeal, emphasizing the importance of adhering to statutory timelines. The Tribunal found that the delay of 1950 days was not justifiable, even considering the impact of the COVID-19 pandemic. The assessee's challenge regarding the computation of income by CPC was not addressed on its merits due to the dismissal of the appeal based on limitation grounds. The Tribunal's decision focused solely on the procedural aspect of the delay, ultimately dismissing the appeal on 24.02.2023 at Allahabad, U.P. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434551