https://www.taxtmi.com/caselaws?id=756472 An inordinate delay in filing a first appeal could not be condoned where the assessee produced no application, affidavit, or corroborative material explaining the default. The record showed prolonged inaction and no evidence of diligence, bona fides, or steps taken during the delay period, so the statutory test of sufficient cause was not met. On that basis, the first appellate authority was justified in refusing to entertain the appeal as time-barred, and the challenge to the limitation-based dismissal failed. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 03 Aug 2024 08:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756472 An inordinate delay in filing a first appeal could not be condoned where the assessee produced no application, affidavit, or corroborative material explaining the default. The record showed prolonged inaction and no evidence of diligence, bona fides, or steps taken during the delay period, so the statutory test of sufficient cause was not met. On that basis, the first appellate authority was justified in refusing to entertain the appeal as time-barred, and the challenge to the limitation-based dismissal failed. Case-Laws Income Tax Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756472