https://www.taxtmi.com/forum/issue?id=120882 A delay of about four months in filing an appeal before CIT(A) is ordinarily capable of condonation if supported by a credible explanation showing sufficient cause. In cases involving non-compliance with notices under sections 142(1) and 143(2), the explanation should set out the chronology, reasons for non-response, and material showing bona fide conduct. Mere negligence or unexplained inaction is not enough, but lack of advice, illness, hardship, technical issues, or genuine non-receipt may support condonation. en-us Wed, 22 Apr 2026 12:29:16 +0530 Tue, 28 Apr 2026 12:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120882 A delay of about four months in filing an appeal before CIT(A) is ordinarily capable of condonation if supported by a credible explanation showing sufficient cause. In cases involving non-compliance with notices under sections 142(1) and 143(2), the explanation should set out the chronology, reasons for non-response, and material showing bona fide conduct. Mere negligence or unexplained inaction is not enough, but lack of advice, illness, hardship, technical issues, or genuine non-receipt may support condonation. Discussion-Forum Income Tax Wed, 22 Apr 2026 12:29:16 +0530 https://www.taxtmi.com/forum/issue?id=120882