Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 2003 - AT - Income TaxCondoning the delay in filing of appeal - late filing of appeal before Ld. CIT(A) - late filing fee demand mandated by section 234E through an intimation processed u/s 200A - HELD THAT:- We are of the considered view that the reasons given for delay by the assessee are not persuasive enough to permit its condonation. The assessee had no "sufficient cause" in terms of section 249(3) of the Act, for not presenting the appeal within the prescribed period before Ld. CIT(A). Hence the same were rightly dismissed. Therefore, we see no reasons to interfere into or deviate from the findings recorded by the Ld.CIT(A). Hence, we are of the considered view that the findings so recorded by the Ld. CIT (A) are judicious and are well reasoned. Resultantly, these grounds raised by the assessee stands dismissed.
|