https://www.taxtmi.com/caselaws?id=775944 ITAT Mumbai dismissed the application for condonation of delay of 5638 days in filing the appeal against the CIT(A) order. The tribunal held that the Covid period is not excluded as the limitation did not fall within 16.03.2020 to 28.02.2022. The delay was deemed extraordinary and not justified by bonafide reasons. The assessee, a corporate entity with expert advisors, failed to provide sufficient cause for the delay, having contested related issues in other proceedings. The appeal was filed only after an order affecting the set-off of brought forward losses, indicating opportunistic delay. Reliance on case laws by the assessee was found inapplicable. Consequently, the condonation application was rejected. en-us Wed, 23 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775944 ITAT Mumbai dismissed the application for condonation of delay of 5638 days in filing the appeal against the CIT(A) order. The tribunal held that the Covid period is not excluded as the limitation did not fall within 16.03.2020 to 28.02.2022. The delay was deemed extraordinary and not justified by bonafide reasons. The assessee, a corporate entity with expert advisors, failed to provide sufficient cause for the delay, having contested related issues in other proceedings. The appeal was filed only after an order affecting the set-off of brought forward losses, indicating opportunistic delay. Reliance on case laws by the assessee was found inapplicable. Consequently, the condonation application was rejected. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775944