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2018 (8) TMI 272 - AT - Income TaxCondonation of delay - power of CIT(A) to condone the delay - company in liquidatation taken over by the official liquidator (OL) - reasons for delay for filling application by OL from 95 upto 316 days - Held that:- A perusal of opening part of the application would indicate that ld. OL has not specified any reasons for filing the appeals late. Vague explanation has been given wherein it has been pleaded that he has remained occupied in work assigned by the Hon’ble High Court. He has no where demonstrated as to how he could not apply his mind for filing the appeals upto 316 days. To our mind this vague explanation given by the ld.OL is not sufficient and convincing. It is hardly believable that if a file has been assigned to the OL, then he could not have glance on the file for more than 300 days and remained occupied in other works. There could be some other correspondence with his office exhibiting that it was practically impossible for him to attend large volume of work, if any. But no data has been provided along with explanation. Therefore, we are satisfied that there is no plausible explanation for huge delay from 95 upto 316 days.
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