TMI BlogCondonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing...Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to the lack of plausible and sufficient reasons justifying the delay. The assessee's conduct was found to be careless, evasive, lackadaisical, and non-compliant, leading to the conclusion that the appeals were barred by limitation. The tribunal declined to condone the inordinate delay and dismissed the appeals without addressing their merits, following the principle that the law of limitation must be construed strictly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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