https://www.taxtmi.com/caselaws?id=755117 The ITAT Visakhapatnam dismissed the assessee's appeal due to a 1008-day delay in filing before the CIT(A). The assessee attributed the delay to administrative staff changes and management role transitions post-COVID, followed by partner illness and administrative problems. The tribunal noted that COVID restrictions ended in March 2022, but the appeal was filed in November 2022, creating an additional 8-month unexplained delay. Applying Section 9 of the Limitation Act, the tribunal found no sufficient cause established to condone the substantial delay, as limitation began running on 02.09.2019 and subsequent disabilities cannot stop the limitation period once commenced. en-us Tue, 25 Jun 2024 00:00:00 +0530 Sat, 06 Jul 2024 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755117 The ITAT Visakhapatnam dismissed the assessee's appeal due to a 1008-day delay in filing before the CIT(A). The assessee attributed the delay to administrative staff changes and management role transitions post-COVID, followed by partner illness and administrative problems. The tribunal noted that COVID restrictions ended in March 2022, but the appeal was filed in November 2022, creating an additional 8-month unexplained delay. Applying Section 9 of the Limitation Act, the tribunal found no sufficient cause established to condone the substantial delay, as limitation began running on 02.09.2019 and subsequent disabilities cannot stop the limitation period once commenced. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755117