Condonation of delay : Where assessee filed appeal with a delay of 5,318 days against Tribunal’s order confirming addition of Rs. 50 lakhs as undisclosed income, since reasons set out in affidavit filed in support of petition to condone delay were unconvincing and revealed a callous attitude and a casual approach in availing right of appeal, such inordinate delay of almost 14 years could not be condoned – M.Srinivasulu v. Assistant Commissioner of Income-tax, Non Corporate Circle 10(1) – [2024] 158 taxmann.com 489 (Madras)