https://www.taxtmi.com/caselaws?id=779897 ITAT, Mumbai dismissed the appeal without admission for adjudication by refusing to condone a 2,121-day delay. The Tribunal found the appeal a belated attempt to revive stale litigation lacking "sufficient cause" or bona fides, noting prior findings of bogus purchases, limited additions by the AO, and adverse orders from CIT(A) and the Coordinate Bench. Reliance on liberal or justice-oriented approaches could not override the law of limitation, so the condonation application failed and the appeal was rejected on delay grounds. en-us Mon, 22 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779897 ITAT, Mumbai dismissed the appeal without admission for adjudication by refusing to condone a 2,121-day delay. The Tribunal found the appeal a belated attempt to revive stale litigation lacking "sufficient cause" or bona fides, noting prior findings of bogus purchases, limited additions by the AO, and adverse orders from CIT(A) and the Coordinate Bench. Reliance on liberal or justice-oriented approaches could not override the law of limitation, so the condonation application failed and the appeal was rejected on delay grounds. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779897