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2019 (11) TMI 1442 - AT - Income TaxCondonation of delay - delay of 546 days in filing - assessee has stated that due to his health problem, the appeal could not be filed in time - HELD THAT:- There is nothing on record in support of the prayer so taken by the assessee in terms of his health problem either in the form of any medical reports from the registered medical practitioner or from any recognized hospital. The assessee has merely filed a one liner application on a plain paper and not even an affidavit has been filed in support of his prayer. Merely basis one line application so filed by the assessee which is not supported by any medical report or an affidavit and thus remain unsubstantiated, we are unable to accede to the request of the assessee for condoning the delay. The delay cannot be condoned merely because the assessee's case calls for sympathy or merely out of benevolence. It is not a matter of delay of few days rather the delay has happened for 546 days. Therefore, it is incumbent on part of the assessee to come forward and explain the circumstances which prevented him from filing the appeal in time. Appeals filed by the assessee are dismissed as barred by limitation.
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