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2014 (5) TMI 959 - ITAT CHENNAICondonation of delay – Delay of 1100 days – Held that:- While framing assessment in order dated 31.12.2009 in furtherance of a ‘search’ conducted on 10.01.2008, the Assessing Officer had made addition of M25 lakhs as ‘unaccounted’’ investments - the contention about the Shri.Reddy’s sudden illness November, 2010 to November, 2013 and sudden regaining of health is not supported by any evidence that she herself could not have pursued legal remedies in the treatment period - the nursing home’s certificate only appears to be an after-thought exercise in absence of other details – assessee fails to explain each and every day’s delay from 16th November, 2013 till the date of filing the appeal as she is supposed to act with due diligence - the assessee has failed to satisfactorily explain 1100 days delay in filing of the appeal - in delay matters, liberal and lenient approach to be adopted - But there is no plausible explanation much less a satisfactory one - delay of 1100 days does not deserve to be condoned on mere asking – Decided against Assessee.
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