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2017 (4) TMI 1470 - AT - Income TaxCondonation of delay - delay of 312 days - Sufficient cause for delay - HELD THAT:- Assessee has not given any plausible reasons for condoning the huge delay of 312 days in the said Application and Affidavit. Assesse has also not filed any evidence as per the averments made by the assessee in the Application for condonation of delay. We find considerable cogency in the contentions raised by the Ld. CIT(DR) that before the AO as well as Ld. CIT(A), the Assessee was represented by a qualified/Competent Advocate, hence, the question of ignorance of law and bonafide belief does not arise. Keeping in view of the facts and circumstances of the present case, we are unable to condone the huge delay of 312 days in filing the present Appeal. - Decided against assessee.
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