https://www.taxtmi.com/caselaws?id=443696 The Tribunal dismissed the Department's appeal as time-barred, ruling that the delay in filing the appeal could not be adequately explained, despite citing unexpected delays due to the COVID-19 lockdown. The appeal was deemed unadmitted and barred by limitation, as it was filed almost nine months after the Circular mandating appeals in cases of bogus LTCG was issued, which was after the expiry of the limitation period. en-us Wed, 27 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443696 The Tribunal dismissed the Department's appeal as time-barred, ruling that the delay in filing the appeal could not be adequately explained, despite citing unexpected delays due to the COVID-19 lockdown. The appeal was deemed unadmitted and barred by limitation, as it was filed almost nine months after the Circular mandating appeals in cases of bogus LTCG was issued, which was after the expiry of the limitation period. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443696