https://www.taxtmi.com/highlights?id=105225 Condonation of inordinate delay requires a pleaded and substantiated sufficient cause; filing before a court without territorial jurisdiction and subsequent administrative movement of papers, without a pleaded pandemic-related impediment, do not establish it. Gross negligence, deliberate inaction and unexplained delay undermine finality and certainty under limitation law, while delay may prejudice the opposing side. On these principles, the revenue's condonation request was rejected and its appeal was treated as barred by limitation. en-us Wed, 21 Oct 2026 08:37:56 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105225 Condonation of inordinate delay requires a pleaded and substantiated sufficient cause; filing before a court without territorial jurisdiction and subsequent administrative movement of papers, without a pleaded pandemic-related impediment, do not establish it. Gross negligence, deliberate inaction and unexplained delay undermine finality and certainty under limitation law, while delay may prejudice the opposing side. On these principles, the revenue's condonation request was rejected and its appeal was treated as barred by limitation. Highlights Income Tax Wed, 21 Oct 2026 08:37:56 +0530 https://www.taxtmi.com/highlights?id=105225