https://www.taxtmi.com/caselaws?id=791995 Condonation of a 1,050-day delay in filing a first appeal requires sufficient cause under section 249(3) of the Income-tax Act, supported by bona fide conduct and due diligence. The assessee's claim of ignorance of the assessment proceedings was found unconvincing because prior notice under section 148 had been issued, the assessment proceedings were not complied with, and no credible material showed diligence. Inordinate delay unsupported by a satisfactory explanation was held not fit for mechanical condonation, and refusal to condone the delay was upheld. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791995 Condonation of a 1,050-day delay in filing a first appeal requires sufficient cause under section 249(3) of the Income-tax Act, supported by bona fide conduct and due diligence. The assessee's claim of ignorance of the assessment proceedings was found unconvincing because prior notice under section 148 had been issued, the assessment proceedings were not complied with, and no credible material showed diligence. Inordinate delay unsupported by a satisfactory explanation was held not fit for mechanical condonation, and refusal to condone the delay was upheld. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791995