Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 593 - HC - Income TaxCondonation of delay – Delay of 715 days - whether there was sufficient cause for condonation of delay of 715 days in filing the appeal before the Tribunal which was belated – Held that:- The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case - after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay - CIT(A) had decided the matter on 25.2.2010 and a copy thereof was sent to the assessee - the appeal before the Tribunal was required to be filed within the stipulated period of limitation of sixty days - But the assessee filed the appeal before the Tribunal on 23.4.2012, after a delay of 715 days - The plea of the appellant as mentioned above relating to death of his father and mother in 2006 and 2008 respectively was much before the decision of the appeal by the CIT(A) on 25.2.2010 and, thus, would not satisfy the test of sufficient cause - The explanation is bereft of details of delay caused in filing the appeal – thus, the Tribunal has rightly rejected the appeal keeping in view the totality of facts and circumstances of the present case – Decided against Assessee.
|