https://www.taxtmi.com/caselaws?id=471259 Condonation of delay requires a cogent, satisfactory explanation showing sufficient cause and diligent conduct. Failure to regularly check emails carrying assessment intimations was unsupported and inconsistent with regular online return filing in subsequent years. Neither the assessee nor its consultant verified the assessment status for over eight years, constituting gross negligence rather than circumstances beyond its control. The 3018-day delay in filing the appeal before the Commissioner (Appeals) was therefore not condoned, and refusal of condonation was sustained. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471259 Condonation of delay requires a cogent, satisfactory explanation showing sufficient cause and diligent conduct. Failure to regularly check emails carrying assessment intimations was unsupported and inconsistent with regular online return filing in subsequent years. Neither the assessee nor its consultant verified the assessment status for over eight years, constituting gross negligence rather than circumstances beyond its control. The 3018-day delay in filing the appeal before the Commissioner (Appeals) was therefore not condoned, and refusal of condonation was sustained. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471259