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2016 (9) TMI 1495 - AT - Income TaxCondonation of delay - delay of 395 days - sufficient cause of delay - reasons mentioned for delay in filing the appeal before the ITAT are that the assessee’s attention was diverted due to criminal cases and pre-occupation in the business activities - HELD THAT:- In the present case, the assessee could have very well avoided the delay by exercising of due care and attention at least after the month of March’2013, we are of the considered opinion that there exists no sufficient and reasonable cause for the delay of an inordinate period of 395 days we are not inclined to condone the said delay in filing the appeal before us. Accordingly, the appeal filed by the assessee is dismissed as barred by limitation.
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