https://www.taxtmi.com/caselaws?id=58729 The Appellate Tribunal ITAT BOMBAY-C ruled that the appeals filed by the assessee under section 263 of the IT Act for the assessment years 1972-73, 1973-74, and 1974-75 were time-barred by approximately 3 years. The Tribunal found that the assessee failed to submit an application for condonation of delay promptly with the appeals, and the subsequent filing of an affidavit explaining the delay was deemed an afterthought. Despite the assessee's argument, the Tribunal held that there was no sufficient cause for the delay and dismissed the appeals, emphasizing the importance of adhering to statutory timelines for filing appeals. en-us Fri, 30 Apr 1982 00:00:00 +0530 Tue, 21 Dec 2010 17:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58729 The Appellate Tribunal ITAT BOMBAY-C ruled that the appeals filed by the assessee under section 263 of the IT Act for the assessment years 1972-73, 1973-74, and 1974-75 were time-barred by approximately 3 years. The Tribunal found that the assessee failed to submit an application for condonation of delay promptly with the appeals, and the subsequent filing of an affidavit explaining the delay was deemed an afterthought. Despite the assessee's argument, the Tribunal held that there was no sufficient cause for the delay and dismissed the appeals, emphasizing the importance of adhering to statutory timelines for filing appeals. Case-Laws Income Tax Fri, 30 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58729