https://www.taxtmi.com/caselaws?id=442862 The High Court dismissed the appeal due to a delay of 879 days in filing. Various reasons were cited for the delay, including lockdown, administrative delays, and misplacement of documents. The Court found the department lacked diligence in filing the appeal promptly and did not provide a satisfactory explanation for the delay. As a result, the application for condonation of delay was rejected, leading to the dismissal of the appeal. Substantial questions of law raised by the revenue were not addressed, leaving them open for future consideration. en-us Mon, 16 Jan 2023 00:00:00 +0530 Mon, 11 Sep 2023 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442862 The High Court dismissed the appeal due to a delay of 879 days in filing. Various reasons were cited for the delay, including lockdown, administrative delays, and misplacement of documents. The Court found the department lacked diligence in filing the appeal promptly and did not provide a satisfactory explanation for the delay. As a result, the application for condonation of delay was rejected, leading to the dismissal of the appeal. Substantial questions of law raised by the revenue were not addressed, leaving them open for future consideration. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442862