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2014 (6) TMI 295 - HC - Income TaxCondonation of delay – Delay of 1270 days – Sufficient cause present or not - Held that:- Assessee had produced three certificates from "Mannarkkad Ayurvedic Clinic" which indicate, between what period, he was under treatment on three occasions - it was not continuous treatment and there was break in between, and the break was not a short spell but duration of 6 to 12 months - none of the Certificates indicated that he was required to be admitted to hospital as in-patient - the inordinate delay of 1270 days is not explained with sufficient and convincing material and the treatment at Ayurvedic Clinic was not as in-patient and there was enough time for assessee to approach Tribunal - It is not a case where the assessee was ignorant of what was happening on account of his illness, but the entire situation now faced is only on account of negligence in taking the matter before the appellate authority at the relevant point of time – Decided against Assessee.
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