https://www.taxtmi.com/caselaws?id=468051 Condonation of delay requires a bona fide and adequately explained sufficient cause; inordinate delay marked by negligence, lack of diligence or want of due care may be refused even if the underlying claim has arguable merits. The explanation that the appellate intimation was not noticed for years was found not credible, particularly given electronic communication and SMS intimation, and the conduct showed insufficient diligence in pursuing the remedy. The refusal to condone the delay was upheld, so the appeal failed at the threshold on limitation and the deduction claim was not examined on merits. en-us Tue, 06 Aug 2024 00:00:00 +0530 Tue, 14 Apr 2026 21:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468051 Condonation of delay requires a bona fide and adequately explained sufficient cause; inordinate delay marked by negligence, lack of diligence or want of due care may be refused even if the underlying claim has arguable merits. The explanation that the appellate intimation was not noticed for years was found not credible, particularly given electronic communication and SMS intimation, and the conduct showed insufficient diligence in pursuing the remedy. The refusal to condone the delay was upheld, so the appeal failed at the threshold on limitation and the deduction claim was not examined on merits. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468051