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2017 (11) TMI 1639 - ITAT CHENNAICondonation of delay - reasons for delay for 72 days - sufficient cause - Held that:- In the present case, the reason advanced by the assessee cannot be considered as good and sufficient reason to condone the delay. The reasons advanced by the assessee really show that the delay was due to the negligence and inaction on the part of the assessee. The assessee could have very well avoided the delay by exercising of due care and attention. In our opinion, there exists no sufficient and good reason for delay of filing the appeal by 72 days. Therefore this kind of delay does not warrant condonation, since the assessee has not shown valid reasons cause for filing the appeal belatedly by such inordinate delay of 72 days - Decided against assessee
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