https://www.taxtmi.com/caselaws?id=470087 Delay in filing an income-tax appeal may be condoned under Section 253(5) only on sufficient cause supported by evidence; general explanations based on personal events, ill health, depression, or a former consultant's unavailability do not meet that standard. A liberal approach to limitation cannot override the statutory requirement. The notes also state that repeated non-appearance on listed hearing dates, without an adjournment request, constitutes failure to prosecute and permits dismissal of the appeal without further adjudication. en-us Thu, 13 Mar 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470087 Delay in filing an income-tax appeal may be condoned under Section 253(5) only on sufficient cause supported by evidence; general explanations based on personal events, ill health, depression, or a former consultant's unavailability do not meet that standard. A liberal approach to limitation cannot override the statutory requirement. The notes also state that repeated non-appearance on listed hearing dates, without an adjournment request, constitutes failure to prosecute and permits dismissal of the appeal without further adjudication. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470087