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2014 (5) TMI 233 - HC - Income TaxRejection on condonation of delay – Delay of 282 days – Sufficiency of cause - Held that:- The application is as vague as it can be - The date when the Chief Manager of the Bank had been transferred has not been mentioned and how long the office of the Chief Manager remained vacant has also not been mentioned - a nationalised bank, which has its own systems and processes, is surely not dependant on the availability or non-availability of an officer for filing an appeal before the Tribunal – Relying upon Chief Post Master General Vs. Living Media India Limited [2012 (4) TMI 341 - SUPREME COURT OF INDIA] - there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process - the Tribunal has furnished good and cogent reasons for declining to entertain the appeal holding that sufficient cause was not shown – Decided against Assessee.
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