https://www.taxtmi.com/caselaws?id=468345 Delay in filing an appeal can be condoned only on proof of sufficient cause supported by credible evidence. In this matter, the assessee relied on non-receipt of the assessment order in physical form and change of authorised representative, but the record did not substantiate those claims, including the alleged demise of prior counsel. The affidavit and surrounding facts failed to show that circumstances beyond the assessee's control prevented timely filing. As no credible material established sufficient cause, discretion to condone the 430-day delay was not exercised, and the dismissal of the first appeal was sustained. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 29 Apr 2026 18:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468345 Delay in filing an appeal can be condoned only on proof of sufficient cause supported by credible evidence. In this matter, the assessee relied on non-receipt of the assessment order in physical form and change of authorised representative, but the record did not substantiate those claims, including the alleged demise of prior counsel. The affidavit and surrounding facts failed to show that circumstances beyond the assessee's control prevented timely filing. As no credible material established sufficient cause, discretion to condone the 430-day delay was not exercised, and the dismissal of the first appeal was sustained. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468345