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2018 (6) TMI 1325 - HC - Income TaxCondonation of delay - condonation of 389 days delay in seeking to set aside the self operating order - Held that:- No particulars of the date and the manner in which the Assessing Officer became aware of the dismissal of the rejection of the appeal is mentioned in the affidavit in support of the motion. The affidavit further records that “advocate on record thus, somehow managed to contact the concerned person of the Income Tax Department and the status of the present appeal came to be disclosed to the Income Tax Department”. We are unable to understand the above statement as it is from an Assessing Officer and not from the person who claims not to have been able to contact the person in the Income Tax Department. No bonafide explanation to condone the undue delay.
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