https://www.taxtmi.com/caselaws?id=798851 Section 260A requires an income-tax appeal to be filed within 120 days and permits delayed admission only where sufficient cause is established. After exclusion of the pandemic-related limitation period, an unexplained delay of 1,116 days remained. Administrative workload, difficulty tracing records and departmental pressure, without supporting material, did not explain the delay after appeal papers were finalised. The absence of due diligence and bona fides precluded a liberal limitation approach, and the delay was not condoned. en-us Fri, 11 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798851 Section 260A requires an income-tax appeal to be filed within 120 days and permits delayed admission only where sufficient cause is established. After exclusion of the pandemic-related limitation period, an unexplained delay of 1,116 days remained. Administrative workload, difficulty tracing records and departmental pressure, without supporting material, did not explain the delay after appeal papers were finalised. The absence of due diligence and bona fides precluded a liberal limitation approach, and the delay was not condoned. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798851