https://www.taxtmi.com/caselaws?id=472118 Disclosure of additional income in a revised return only after departmental detection of undisclosed sales during survey proceedings does not negate prior concealment; penalty for concealment remained sustainable. A corporate assessee seeking condonation of delayed appeal filing must show bona fides, diligent follow-up and sufficient cause covering the entire delay. Mere attribution of delay to tax advisers, without convincing evidence of oversight or misleading conduct, does not discharge that responsibility. The unexplained delay therefore precluded appellate relief independently of the merits-based justification for the concealment penalty. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 30 Sep 2026 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472118 Disclosure of additional income in a revised return only after departmental detection of undisclosed sales during survey proceedings does not negate prior concealment; penalty for concealment remained sustainable. A corporate assessee seeking condonation of delayed appeal filing must show bona fides, diligent follow-up and sufficient cause covering the entire delay. Mere attribution of delay to tax advisers, without convincing evidence of oversight or misleading conduct, does not discharge that responsibility. The unexplained delay therefore precluded appellate relief independently of the merits-based justification for the concealment penalty. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472118