https://www.taxtmi.com/caselaws?id=778360 Delay in filing an income-tax appeal was refused to be condoned because the assessee failed to show sufficient cause for prolonged inaction. The Tribunal noted that the assessee waited for more than three years to seek a certified copy of the appellate order, filed a rectification application under section 154, and then took no effective steps for a further substantial period. On those facts, the explanation did not justify the 2460-day delay, and the appeal was treated as not maintainable. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778360 Delay in filing an income-tax appeal was refused to be condoned because the assessee failed to show sufficient cause for prolonged inaction. The Tribunal noted that the assessee waited for more than three years to seek a certified copy of the appellate order, filed a rectification application under section 154, and then took no effective steps for a further substantial period. On those facts, the explanation did not justify the 2460-day delay, and the appeal was treated as not maintainable. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778360