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2023 (1) TMI 1287 - ITAT DELHICondonation of delay - delay of filing the appeal before this Tribunal of 968 days - reasonable cause submitted is that company’s accountant received the order through email from the counsel of the assessee company but the said accountant forgot to disclose the impugned order and another person joined as accountant in the assessee company who while scrutinizing the accounts found that the said appeal has not been filed - HELD THAT:- Upon careful consideration, we do not find reasonable cause cogent enough to condone the huge delay of 968 days. The case law of JAKSON LTD. VERSUS ACIT, CENTRAL CIRCLE-25, NEW DELHI [2018 (10) TMI 126 - ITAT DELHI] referred by assessee is not applicable on the facts of the case here. In these circumstances, we are inclined to dismiss the appeal in limine, being time barred. Appeal is dismissed as time barred.
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