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    <title>2023 (6) TMI 222 - ITAT AHMEDABAD</title>
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    <description>All six Misc. Applications filed by the Revenue were dismissed by the Tribunal on 2nd June, 2023. The Tribunal determined that the delay of 887 days in filing the applications could not be condoned, despite the Revenue citing reasons such as administrative changes, oversight, and the Covid-19 pandemic. The Tribunal found the explanations insufficient and ruled that the delay was not adequately justified, thus rejecting the Revenue&#039;s request for re-adjudication of the assessment years in question.</description>
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