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2015 (2) TMI 1339 - ITAT BANGALORECondonation of delay - delay of 515 days in filing these appeals - HELD THAT:- We have considered the factual matrix of this case to reach the finding that there existed no sufficient and reasonable cause for the inordinate delay of 515 days in filing the appeal as the assessee has also not been able to establish that he was prevented by sufficient causes beyond his control from filing these appeals on time. In the case on hand, the cause of substantial justice would not be served by condoning the inordinate delay of 515 days in filing these appeals for which no cogent reasons have been given. We accordingly reject these petitions for condonation of delay for Assessment Years 2002-03 to 2005- 06. Consequently, the assessee's appeals for Assessment Years 2002-03 to 2005-06 are not admitted for adjudication on merits and are dismissed in limine. - Decided against assessee.
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