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2017 (2) TMI 1411 - AT - Income TaxCondonation of delay - reasons for delay - sufficient cause - delay of 87 days in filing the appeal before this Tribunal - reasons too vague and genera - Finance Manager, who was handling the tax matters, had resigned from the office during the month of February,2016 and did not hand over the relevant assessment order and other documents to the successor while relieving from the office of the petitioner causing delay - HELD THAT:- As seen from the petition, filed by the assessee, the assessee has not mentioned the name of Finance Manager, who has received the impugned the assessment order, against which the assessee is in appeal before us. It is also not mentioned the date on which the Finance Manager was relieved from the duty and the reason on which he was not handed over the appeal documents to the assessee for further action. The reasons advanced by the assessee in its condonation petition are very vague and it was too general. The reasons advanced by the assessee cannot be considered as a reasonable one so as to condone the delay of 87 days. The approach of the assessee herein is very casual and requires no sympathy from our end, since he has not shown good and sufficient reasons to condone the delay.
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