Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1481 - AT - Income TaxRevision u/s 263 - appeal has been filed after 2000 days of the period of limitation and as such it is barred by limitation - reason to believe - Held that:- While condoning the delay, the Court has to take into account the conduct of the parties, bonafide reasons for condonation of delay and whether such delay could easily be avoided by the appellant acting with normal care and caution. In this case during the course of hearing it was inquired from the learned counsel for the assessee as to whether after the death of his father (Shri Brijlal Jhamnani) the assessee has filed the returns of income for the subsequent assessment years i.e. 2006-07, 2007-08 and 2008-09 or not? In reply, the learned counsel for the assessee submitted that the assessee has filed all the returns of income with the department. In view of this fact, after the death of father of the assessee on 18.6.2010, the assessee did not care to look into this appeal. Therefore, in our opinion, conduct of the assessee is not bonafide and there is no reason to condone the delay.
|