https://www.taxtmi.com/caselaws?id=781828 ITAT condoned a delay of 318 days in filing the assessee's appeal, holding that the assessee had shown sufficient cause and that the delay was neither deliberate nor intentional but due to bona fide circumstances. The appeal was therefore admitted for hearing on merits. However, while considering the assessee's request to restore the matter to the AO, ITAT noted persistent non-cooperation by the assessee at all stages of the tax proceedings. In view of such conduct, ITAT declined unconditional relief and imposed costs on the assessee, balancing the interests of justice with the assessee's non-compliance. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781828 ITAT condoned a delay of 318 days in filing the assessee's appeal, holding that the assessee had shown sufficient cause and that the delay was neither deliberate nor intentional but due to bona fide circumstances. The appeal was therefore admitted for hearing on merits. However, while considering the assessee's request to restore the matter to the AO, ITAT noted persistent non-cooperation by the assessee at all stages of the tax proceedings. In view of such conduct, ITAT declined unconditional relief and imposed costs on the assessee, balancing the interests of justice with the assessee's non-compliance. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781828