Tax Appeal Dismissed: 206-Day Filing Delay Without Explanation Leads to Tribunal Rejection.

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....Condonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - The Tribunal noted that the expression “sufficient cause” will always have relevancy to reasonableness. - The ITAT dismissed the appeal on the ground of the substantial delay in filing the appeal and observed that the assessee did not provide any explanation or application seeking condonation of the delay.....