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2014 (8) TMI 639 - HC - Income TaxCondonation application rejected - Delay of six years, eight months and three days - Held that:- The Tribunal refutes the receipt of appeal at the office of the Tribunal - assessee does not have any acknowledgement, to prove that it was received in the office of the Tribunal - The reasons stated for condonation of the long delay of more than six years was found to be not satisfactory and the delay condonation application was dismissed by the Tribunal – there was no reason to interfere with the order of the Tribunal – revenue is also entitled to some finality in the matters, when the assessee has by his own default failed to institute a proper appeal and prosecute the same diligently before the Tribunal - there are no sufficient reasons to deem the highly belated appeal to be in time - When the assessment of the assessee remained unchallenged and for that sole reason acquired finality; no question arises of refund – Decided against assessee.
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