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2016 (5) TMI 359 - AT - Income TaxCondonation of delay - Held that:- Ratio laid down by the Hon’ble Supreme Court in the case of Swadeshi Cotton Mills Co. Ltd. vs. Government of UP (1972 (11) TMI 78 - SUPREME COURT OF INDIA) that ignorance of law is not an excuse and therefore, delay in filing of appeal cannot be condoned on account of ignorance of law. The ratio laid down by the Hon'ble jurisdictional High Court in the case of Spporthi Sadan Convent vs. CIT (2016 (5) TMI 191 - KARNATAKA HIGH COURT) is squarely applicable to the present case. In the present case also, the assessee not revealed the ill-advice nor produce any material in support of the averments made in affidavit. Therefore, we hold that it is not a fit case to condone the delay in filing the present appeal and the petition for condonation of delay is dismissed.
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