https://www.taxtmi.com/caselaws?id=462324 An inordinate delay of 944 days in filing the appeal was not condoned because no sufficient cause was shown. The court found that departmental restructuring and later transfer of the matter did not justify the failure to file within limitation, particularly since approval to appeal had already been obtained before the restructuring and the limitation period had expired well before the Covid-19 lockdown. The condonation petition was dismissed, and the appeal and stay application were consequently rejected. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 10 Jun 2025 18:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462324 An inordinate delay of 944 days in filing the appeal was not condoned because no sufficient cause was shown. The court found that departmental restructuring and later transfer of the matter did not justify the failure to file within limitation, particularly since approval to appeal had already been obtained before the restructuring and the limitation period had expired well before the Covid-19 lockdown. The condonation petition was dismissed, and the appeal and stay application were consequently rejected. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462324