https://www.taxtmi.com/caselaws?id=470031 Condonation of a 1,797-day delay requires a sufficient cause supported by cogent material; liberal construction of limitation provisions does not dispense with that condition. Explanations based on non-receipt of notices, reliance on a tax consultant, COVID-19 disruption and lapse of memory after office resumed were treated as insufficient to account for the entire delay. Negligence, inactivity, lack of diligence and inordinate delay remain relevant barriers to condonation. Because the delay was not condoned, the appeals were not admitted and the underlying assessment merits were not examined. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470031 Condonation of a 1,797-day delay requires a sufficient cause supported by cogent material; liberal construction of limitation provisions does not dispense with that condition. Explanations based on non-receipt of notices, reliance on a tax consultant, COVID-19 disruption and lapse of memory after office resumed were treated as insufficient to account for the entire delay. Negligence, inactivity, lack of diligence and inordinate delay remain relevant barriers to condonation. Because the delay was not condoned, the appeals were not admitted and the underlying assessment merits were not examined. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470031