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2015 (2) TMI 503 - HC - Income TaxCondonation of delay - Held that:- Appellant in the present case has been lackadaisical in their approach and in a nonchalant manner they have tried to seek condonation of delay. The Supreme Court in the decision in Esha Bhattacharjee V. Managing Committee of Raghunathpur, Nafar Academy and others [2015 (1) TMI 1053 - SUPREME COURT] has deprecated the practice of showing leniency in unwarranted fact situation. The parameters laid down by the Supreme Court as to when the delay should not be condoned get squarely attracted to the facts of the present case and therefore, we find no reason to condone the delay. The Tribunal was correct in dismissing the appeal on that score. - Decided against assessee.
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