<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Condonation of delay (COD) petition of revenue liberally allowed by HC. Appeal of assessee dismissed by SC- a case of weak rejoinder and weak objection and representation of assessee to contest COD</title>
    <link>https://www.taxtmi.com/article/detailed?id=17519</link>
    <description>Condonation of delay in a Revenue income-tax appeal was granted for a 341-day delay attributed to an inter-state transfer of jurisdiction, reconciliation of judicial records, and multi-level administrative scrutiny. Applying a pragmatic approach to sufficient cause, the delay was treated as bona fide despite objections that government litigation receives no privileged limitation treatment. The article emphasises that respondents should test every stage of delay through documentary proof, particularly where electronic records and e-filing reduce the force of routine file-movement explanations.</description>
    <language>en-us</language>
    <pubDate>Mon, 05 Oct 2026 08:14:03 +0530</pubDate>
    <lastBuildDate>Mon, 05 Oct 2026 08:14:03 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=927892" rel="self" type="application/rss+xml"/>
    <item>
      <title>Condonation of delay (COD) petition of revenue liberally allowed by HC. Appeal of assessee dismissed by SC- a case of weak rejoinder and weak objection and representation of assessee to contest COD</title>
      <link>https://www.taxtmi.com/article/detailed?id=17519</link>
      <description>Condonation of delay in a Revenue income-tax appeal was granted for a 341-day delay attributed to an inter-state transfer of jurisdiction, reconciliation of judicial records, and multi-level administrative scrutiny. Applying a pragmatic approach to sufficient cause, the delay was treated as bona fide despite objections that government litigation receives no privileged limitation treatment. The article emphasises that respondents should test every stage of delay through documentary proof, particularly where electronic records and e-filing reduce the force of routine file-movement explanations.</description>
      <category>Articles</category>
      <law>Income Tax</law>
      <pubDate>Mon, 05 Oct 2026 08:14:03 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=17519</guid>
    </item>
  </channel>
</rss>