https://www.taxtmi.com/highlights?id=79178 The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles post-COVID as reasons. However, the COVID pandemic subsided in March 2022, yet the assessee filed the appeal in November 2022, a delay of eight months without valid justification. The assessee's representative merely stated illness of a partner and administrative problems, which were deemed insufficient reasons. According to Section 9 of the Limitation Act, once the limitation period commences, subsequent disabilities or inability do not stop it. The limitation period began on 02.09.2019, and the 1008-day delay in filing the appeal before the CIT(A) was not condoned due to lack of sufficient cause. Consequently, the assessee's appeal was dismissed. en-us Sat, 06 Jul 2024 08:06:31 +0530 Sat, 06 Jul 2024 08:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79178 The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles post-COVID as reasons. However, the COVID pandemic subsided in March 2022, yet the assessee filed the appeal in November 2022, a delay of eight months without valid justification. The assessee's representative merely stated illness of a partner and administrative problems, which were deemed insufficient reasons. According to Section 9 of the Limitation Act, once the limitation period commences, subsequent disabilities or inability do not stop it. The limitation period began on 02.09.2019, and the 1008-day delay in filing the appeal before the CIT(A) was not condoned due to lack of sufficient cause. Consequently, the assessee's appeal was dismissed. Highlights Income Tax Sat, 06 Jul 2024 08:06:31 +0530 https://www.taxtmi.com/highlights?id=79178