https://www.taxtmi.com/caselaws?id=470781 A delay in filing an appeal requires a supported explanation demonstrating reasonable diligence and justifiable cause. The stated non-receipt of the appellate order, reliance on an earlier tax consultant, and personal circumstances were unsupported by evidence of efforts to ascertain the appeal's status during the intervening period. The delay was therefore not condoned, and the issue was decided against the assessee. en-us Tue, 10 Jun 2025 00:00:00 +0530 Sat, 08 Aug 2026 08:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470781 A delay in filing an appeal requires a supported explanation demonstrating reasonable diligence and justifiable cause. The stated non-receipt of the appellate order, reliance on an earlier tax consultant, and personal circumstances were unsupported by evidence of efforts to ascertain the appeal's status during the intervening period. The delay was therefore not condoned, and the issue was decided against the assessee. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470781