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2018 (7) TMI 1624 - HC - Income TaxCondonation of delay - delay of 435 days - reasonable cause - Held that:- The explanation offered by the Applicant herein clearly reveals that the Assessee on receipt of the impugned order did not exercise due care and diligence. It appears that the impugned order of the Tribunal was accepted and only upon the service of prosecution notice this exercise of filing the appeal was triggered. The explanation offered does not inspire confidence. It is undisputed that the order of the Tribunal dated 8th July, 2016 was served/ received by the Appellant on 14th September, 2016 and the explanation for the delay that the Director came to know of the order of the Tribunal only on December, 2017 does not appear in the above facts a bona fide explanation. No reason to condone the delay of 435 days in filing the Appeal
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