Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1302 - AT - Income TaxCondonation of delay in filing appeal before CIT(A) - ignorance of law by the Chartered Accountant - allowability of loss - section 94(7) of the I.T. Act - Held that: - there is an inordinate delay in filing the appeals before the Ld. CIT(A) without justification and as such, prejudice have been caused to the Revenue Department - Further, no sufficient cause have been disclosed in the explanation of assessee-company. Therefore, the Ld. CIT(A), correctly dismissed the appeals of the assessee-company by holding them to be time barred - appeal dismissed - decided against appellant.
|