Sec. 253 of Income tax Act, 1961 – Appellate Tribunal – Appellant filed Appeal before the Tribunal against order of the CIT(A) by delay of 3389 days and for which appellant submitted application for condonation of delay. However, Tribunal declined to condone the delay. High Court declined to interfere with the impugned order passed by the Tribunal holding that:- As is evident, there was delay of 3389 days in filing the related appeal before the Tribunal by the appellant, Tribunal has returned a clear finding that no sufficient cause was shown by the appellant to explain the huge delay. Period of delay is a factor to be considered while considering a delay condonation application; but more importantly it is the explanation for the delay which is relevant – PERFECT CIRCLE INDIA LTD. Vs. ASSTT. CIT [2020] 423 ITR 65 (BOM)