https://www.taxtmi.com/caselaws?id=751805 HC dismissed assessee's appeal for condonation of 166-day delay in filing appeal before ITAT. Despite assessee's arguments regarding delayed assessment order issuance and lack of reasons under Section 148(2), court found no plausible explanation for delay. Assessee failed to file income return, evaded proceedings, and showed lackadaisical conduct before authorities. Court held that while "sufficient cause" receives liberal construction per SC precedent, delay must fall within normal human conduct. Given assessee's habitual defiance and non-participation in proceedings, substantial delay could not be condoned. en-us Fri, 12 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751805 HC dismissed assessee's appeal for condonation of 166-day delay in filing appeal before ITAT. Despite assessee's arguments regarding delayed assessment order issuance and lack of reasons under Section 148(2), court found no plausible explanation for delay. Assessee failed to file income return, evaded proceedings, and showed lackadaisical conduct before authorities. Court held that while "sufficient cause" receives liberal construction per SC precedent, delay must fall within normal human conduct. Given assessee's habitual defiance and non-participation in proceedings, substantial delay could not be condoned. Case-Laws Income Tax Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751805