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2014 (7) TMI 1294 - HC - Income TaxCondonation of delay - sufficient cause for delay - belated restoration application was allowed and when the matter was listed again before the Court on 12.05.2014, nobody appeared for the appellant and the matter stood adjourned - HELD THAT:- Having gone through the application twice over, we are satisfied that it remains vague and incomplete on material particulars and in any event, does not make out any sufficient cause for condonation of delay. Appeal was filed by the assessee on 24.09.2009 against the impugned order dated 17.04.2009, which was time barred by 25 days. However, neither the particulars of the said appeal are stated nor the ultimate result thereof. This much is from paragraph 2 and 3 of the application. However, the contents of the paragraph 4 are to the effect that nobody could keep a track on the events and, hence the due date of filing the present appeal lapsed ! What is meant by these submissions remains anybody's guess. Then, an appeal was filed at Jaipur Bench in the year 2011, which was withdrawn on 16.07.2012. Even thereafter, this appeal has been filed at Jodhpur only on 03.10.2012. Viewed from any angle, we do not find even a semblance of cause to entertain this grossly belated appeal.
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