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2003 (4) TMI 22 - HC - Income TaxDelay of six days in filing the appeal before the Tribunal - Tribunal after considering all the aspects took the view that the appellant had not satisfactorily explained the reason for the delay of six days. We find that the assessing authority and the first appellate authority had clearly stated that the assessee had not produced any material whatsoever to show that the gross profit on motor vehicles is only less than five per cent - Tribunal was justified in disposing of the appeal by stating that there is a delay of six days in filing the appeal before the Tribunal but the assessee has not explained the cause of delay to the satisfaction of the Tribunal
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