| |
| The Tax Publishers2021 TaxPub(DT) 1796 (Visakhapatnam-Trib) INCOME TAX ACT, 1961
Section 253(5)
Assessee's case was that on misconception and/or non-guidance of earlier counsel, assessee did not file appeal against the order passed by Pr.CIT under section 263, however, on guidance of present counsel, assessee immediately filed instant appeal. These reasons stated by assessee did not inspire any confidence and seemed to be an after-thought concocted story. Assessee was not diligent in availing of the remedy of appeal and consequently application for condonation of delay was dismissed.
|
Appeal (Tribunal) - Condonation of delay - No reasonable cause -
Assessee preferred application for condonation of delay of 606 days in filing of apeal before ITAT. Assessee's case was that on misconception and/or non-guidance of earlier counsel, assessee did not file appeal against the order passed by Pr. CIT under section 263, however, on guidance of present counsel, assessee immediately filed instant appeal. Held: Reasons stated by assessee did not inspire any confidence and seemed to be an after-thought concocted story. Assessee was not diligent in availing of the remedy of appeal. The delay in filing of appeal was occurred due to assessee's inactiveness, therefore, assessee failed to qualify the test of sufficient cause and consequently application for condonation of delay was dismissed.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 80P(2)(d)
 SUBSCRIBE FOR FULL CONTENT
|