https://www.taxtmi.com/caselaws?id=773808 The Tribunal dismissed the revenue's appeal as time-barred after rejecting condonation of 100-day delay. The AO cited heavy workload, time-barred assessments, penalty work, and ward mergers as reasons for delay. However, the Tribunal found these generalized explanations insufficient to constitute "sufficient cause" under limitation law. Relying on recent SC precedents, the Tribunal emphasized that government departments cannot rely on bureaucratic inertia or routine workload as justification for delay. The Tribunal held that condonation requires reasonable explanation and bona fide efforts, which were absent. Consequently, the assessee's cross objection was also dismissed as infructuous. en-us Wed, 18 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773808 The Tribunal dismissed the revenue's appeal as time-barred after rejecting condonation of 100-day delay. The AO cited heavy workload, time-barred assessments, penalty work, and ward mergers as reasons for delay. However, the Tribunal found these generalized explanations insufficient to constitute "sufficient cause" under limitation law. Relying on recent SC precedents, the Tribunal emphasized that government departments cannot rely on bureaucratic inertia or routine workload as justification for delay. The Tribunal held that condonation requires reasonable explanation and bona fide efforts, which were absent. Consequently, the assessee's cross objection was also dismissed as infructuous. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773808