https://www.taxtmi.com/caselaws?id=448914 ITAT Raipur dismissed an appeal by an assessee society as time-barred, rejecting the condonation of delay application for a 493-day delay in filing. The society claimed delay was due to their chartered accountant's death, non-computer literate staff in rural areas, manual record-keeping, and poor internet access. The tribunal found these reasons insufficient and evidencing callous conduct, noting the society's non-participation in CIT(Appeals) proceedings despite proper notice. The tribunal emphasized that limitation law must be construed strictly and all assessees must comply with statutory obligations within prescribed timeframes regardless of locational disadvantages or staff limitations. en-us Tue, 05 Dec 2023 00:00:00 +0530 Thu, 01 Feb 2024 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448914 ITAT Raipur dismissed an appeal by an assessee society as time-barred, rejecting the condonation of delay application for a 493-day delay in filing. The society claimed delay was due to their chartered accountant's death, non-computer literate staff in rural areas, manual record-keeping, and poor internet access. The tribunal found these reasons insufficient and evidencing callous conduct, noting the society's non-participation in CIT(Appeals) proceedings despite proper notice. The tribunal emphasized that limitation law must be construed strictly and all assessees must comply with statutory obligations within prescribed timeframes regardless of locational disadvantages or staff limitations. Case-Laws Income Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448914