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2017 (1) TMI 1684 - HC - Income TaxCondonation of delay - petitioner approached the Tribunal with a delay of 1964 days - ground raised in the affidavit accompanying delay condonation application was the lack of understanding of the assessee with respect to the relevant procedure and the provisions of the Act - HELD THAT:- Ignorance of law is not an excuse and lack of understanding would also be akin to ignorance; which cannot validly be taken up. The delay is also huge coming to 1964 days. This Court does not find any reason for condoning the delay and is unable to persuade itself to interfere with the order of the Tribunal The writ petition would stand dismissed leaving open the remedy of the petitioner to agitate the third application filed before the appropriate authority, which shall be applicable only to the future years, if at all.
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