https://www.taxtmi.com/caselaws?id=752177 The HC dismissed the application for condonation of delay in filing an appeal under Sec. 260-A of the Income Tax Act, 1961, citing a lack of valid explanation for the 1085-day delay. The appeal, questioning the ITAT's decision on Sec. 80IC deduction, was filed 224 days late. The Court emphasized that negligence, even by the Government, cannot justify delay, and highlighted the necessity of diligence in legal proceedings. Consequently, the appeal was dismissed due to the applicant's failure to file within the prescribed period, reinforcing the principle that procedural timelines must be strictly adhered to. en-us Mon, 29 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752177 The HC dismissed the application for condonation of delay in filing an appeal under Sec. 260-A of the Income Tax Act, 1961, citing a lack of valid explanation for the 1085-day delay. The appeal, questioning the ITAT's decision on Sec. 80IC deduction, was filed 224 days late. The Court emphasized that negligence, even by the Government, cannot justify delay, and highlighted the necessity of diligence in legal proceedings. Consequently, the appeal was dismissed due to the applicant's failure to file within the prescribed period, reinforcing the principle that procedural timelines must be strictly adhered to. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752177