https://www.taxtmi.com/caselaws?id=793182 Delay condonation was allowed where the appellant gave a plausible explanation for a 676-day delay in filing the appeal before the Tribunal. The explanation was that the earlier auditors had withdrawn, a new firm had to be engaged, and the appellant believed the appeal had already been filed by the former auditors. Although the explanation was not backed by documentary evidence, the Court found the particulars sufficient to show bona fides and accepted the delay explanation, noting that the matter was at the first appellate stage before a judicial forum. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793182 Delay condonation was allowed where the appellant gave a plausible explanation for a 676-day delay in filing the appeal before the Tribunal. The explanation was that the earlier auditors had withdrawn, a new firm had to be engaged, and the appellant believed the appeal had already been filed by the former auditors. Although the explanation was not backed by documentary evidence, the Court found the particulars sufficient to show bona fides and accepted the delay explanation, noting that the matter was at the first appellate stage before a judicial forum. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793182