https://www.taxtmi.com/caselaws?id=311860 ITAT Chennai dismissed the assessee's application for condonation of 380 days delay in filing appeal. The Tribunal held that while courts have power to condone delay for reasons beyond petitioner's control with reasonable cause, no law mandates condonation in every case. The assessee failed to establish prima facie case as reasons appeared to be afterthought and did not constitute reasonable cause under the Act. The vague reasons provided were insufficient to justify such substantial delay. en-us Wed, 19 Oct 2022 00:00:00 +0530 Wed, 17 Jan 2024 21:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311860 ITAT Chennai dismissed the assessee's application for condonation of 380 days delay in filing appeal. The Tribunal held that while courts have power to condone delay for reasons beyond petitioner's control with reasonable cause, no law mandates condonation in every case. The assessee failed to establish prima facie case as reasons appeared to be afterthought and did not constitute reasonable cause under the Act. The vague reasons provided were insufficient to justify such substantial delay. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311860