https://www.taxtmi.com/caselaws?id=467223 Assessee sought condonation of an 822-day delay in filing an appeal, relying on alleged deficient advice from consultants and internal efforts to engage local tax officials. The governing standard requires demonstration of 'sufficient cause' for delay; the record of prior audits, completed earlier assessments, and multiple earlier appeals indicated the assessee's familiarity with the appellate process. Applying that legal standard to the facts, the explanations were held inadequate to establish sufficient cause, and the delay was not condoned, resulting in dismissal of the appeal in favour of the Revenue. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 10 Mar 2026 23:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467223 Assessee sought condonation of an 822-day delay in filing an appeal, relying on alleged deficient advice from consultants and internal efforts to engage local tax officials. The governing standard requires demonstration of 'sufficient cause' for delay; the record of prior audits, completed earlier assessments, and multiple earlier appeals indicated the assessee's familiarity with the appellate process. Applying that legal standard to the facts, the explanations were held inadequate to establish sufficient cause, and the delay was not condoned, resulting in dismissal of the appeal in favour of the Revenue. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467223