https://www.taxtmi.com/caselaws?id=774371 ITAT Delhi dismissed the Revenue's appeal filed with 984 days delay. The tribunal held that government departments cannot use condonation of delay as an anticipated benefit and must show reasonable, genuine reasons with bona fide efforts. Claims based on impersonal machinery and bureaucratic methodology were rejected. The tribunal emphasized that limitation law binds everyone, including government, and departments have special obligations to perform duties with diligence. Since sufficient cause for the inordinate delay was not established and reasonable diligence in prosecuting the matter was not proven, the appeal was dismissed as time-barred without examining merits. en-us Fri, 04 Jul 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774371 ITAT Delhi dismissed the Revenue's appeal filed with 984 days delay. The tribunal held that government departments cannot use condonation of delay as an anticipated benefit and must show reasonable, genuine reasons with bona fide efforts. Claims based on impersonal machinery and bureaucratic methodology were rejected. The tribunal emphasized that limitation law binds everyone, including government, and departments have special obligations to perform duties with diligence. Since sufficient cause for the inordinate delay was not established and reasonable diligence in prosecuting the matter was not proven, the appeal was dismissed as time-barred without examining merits. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774371