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2008 (7) TMI 391 - PUNJAB AND HARYANA HIGH COURTDelay in filing an appeal before ITAT – non filing of an application for condonation of delay – held that - Sub-section (3) of section 253 of the Act provides that every appeal under sub-section (1) or sub-section (2) of section 253 of the Act shall be filed within a period of 65 days of the date on which the order sought to be appealed against is communicated to the assessee or the Commissioner, as the case may be. The Appellate Tribunal under sub-section (5) of section 253 of the Act may admit an appeal after the expiry of the relevant period provided it is specified that there was sufficient cause for not presenting the appeal within the time stipulated. Since no application for condonation of delay was filed and there being no reason on record much less sufficient cause for not presenting the appeal within the time stipulated, the Tribunal was left with no option but to dismiss the appeal.
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