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2018 (12) TMI 812 - AT - Income TaxCondonation of delay - Reasons for delay - Approval u/s 10(23C)(iv) rejected - Held that:- The appellant society has been negligent in filing the appeal before this Tribunal. Reasons for delay are general and vague and simply it has been stated that when the order of the CIT (E) was received, the same was mailed to the counsel. However, who was the counsel and when did the order was mailed to the counsel has not been mentioned. All the reasons are vague and general reasons. Even there was no application moved for condonation of delay along with the appeal. The present application for condonation of delay has been moved only after the Registry show caused the assessee vide letter dated 21.8.2017 and even the reasons mentioned for condonation of delay are seemed to be an afterthought. It is a clear cut case of gross negligence and inaction on the part of the assessee. The aforesaid plea taken by the assessee, in our view, does not constitute a reasonable cause for condonation of delay. - Decided against assessee.
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