Cause of delay material for granting condonation not length of delay

Ultrasound Education & Research Foundation Vs DCIT (ITAT Lucknow)

ITAT find that ld. CIT(A) has dismissed the appeals just by holding that there was a delay in filing of the appeals by 281 days and 288 days in the two appeals respectively. The Hon’ble Apex Court in the case of N Balakrishnan vs. Krishnamurthy (Supra) has held that rules of limitation are not meant to destroy the right of parties and rather they are meant to see that parties do not resort dilatory tactics but seek the remedy promptly. The Hon’ble Court has noted that

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