https://www.taxtmi.com/caselaws?id=771960 A delay of 275 days in filing an appeal against an NFAC/CIT(A) order was considered in light of condonation principles. The tribunal noted that the assessee had received the appellate order and that pending merger proceedings did not justify lack of diligence in pursuing tax matters. It reiterated that delay can be condoned only on a demonstrated reasonable cause, and that the length of delay is less important than the explanation for it. Finding the stated cause insufficient, the appeal was treated as barred by limitation and dismissed. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771960 A delay of 275 days in filing an appeal against an NFAC/CIT(A) order was considered in light of condonation principles. The tribunal noted that the assessee had received the appellate order and that pending merger proceedings did not justify lack of diligence in pursuing tax matters. It reiterated that delay can be condoned only on a demonstrated reasonable cause, and that the length of delay is less important than the explanation for it. Finding the stated cause insufficient, the appeal was treated as barred by limitation and dismissed. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771960