https://www.taxtmi.com/caselaws?id=466400 ITAT Hyderabad applied the law of limitation and the 'sufficient and reasonable cause' standard to refuse condonation for a 202day delay in filing an appeal. The Tribunal emphasised publicpolicy favouring finality of litigation (interest reipublicae ut sit finis litium) and held that substantive rights accrue on expiry of limitation. It found the taxpayer's conduct-failure to file returns, incomplete disclosures to the AO, nonappearance before the CIT(A), and negligent delay-demonstrated lack of bona fide reasons and avoidability of the delay; accordingly the appeal was dismissed for failure to establish sufficient cause. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 03 Feb 2026 18:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466400 ITAT Hyderabad applied the law of limitation and the 'sufficient and reasonable cause' standard to refuse condonation for a 202day delay in filing an appeal. The Tribunal emphasised publicpolicy favouring finality of litigation (interest reipublicae ut sit finis litium) and held that substantive rights accrue on expiry of limitation. It found the taxpayer's conduct-failure to file returns, incomplete disclosures to the AO, nonappearance before the CIT(A), and negligent delay-demonstrated lack of bona fide reasons and avoidability of the delay; accordingly the appeal was dismissed for failure to establish sufficient cause. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466400