https://www.taxtmi.com/caselaws?id=467522 Sufficient cause was not shown to condone delays of 259 to 351 days in filing appeals before the NFAC/ITAT, because the assessee's explanation about non-receipt of notices through an e-mail used by a former employee of its chartered accountant was unsupported by affidavits or corroborative evidence. Applying settled limitation principles, the ITAT held that general, unverified assertions and conduct suggesting negligence or lackadaisical follow-up do not justify condonation. The NFAC's refusal to condone delay was therefore not perverse or unsustainable, and the appeals were dismissed as barred by limitation. en-us Tue, 04 Jun 2024 00:00:00 +0530 Fri, 20 Mar 2026 13:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467522 Sufficient cause was not shown to condone delays of 259 to 351 days in filing appeals before the NFAC/ITAT, because the assessee's explanation about non-receipt of notices through an e-mail used by a former employee of its chartered accountant was unsupported by affidavits or corroborative evidence. Applying settled limitation principles, the ITAT held that general, unverified assertions and conduct suggesting negligence or lackadaisical follow-up do not justify condonation. The NFAC's refusal to condone delay was therefore not perverse or unsustainable, and the appeals were dismissed as barred by limitation. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467522