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2018 (10) TMI 1715 - AT - Income TaxCondonation of delay - delay of 132 days - sufficient cause of delay - HELD THAT:- In the present case, the assessees justified the delay only with condonation petitions which are very casual and general in nature. Being so, there was no proper explanation given by the assessee for the delay in filing the appeals. In our opinion, there is no good and sufficient reason to condone the delay. Accordingly, we decline to condone the delay of 132 days in filing the two appeals and the appeals are dismissed in limine. In view of the above, we refrain from going into other grounds of appeals raised before us. - Both the appeals of the assessee are dismissed as unadmitted.
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