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2019 (4) TMI 1234 - HC - Income TaxCondonation of delay of 1625 days - sufficient reasons for delay - issue on merit is covered in favour of the assessee - order was received by the peon as partner was outstation, who forgot to bring this to the notice of anyone - HELD THAT:- Explanation is not sufficient. Firstly, by merely making a statement that the peon who received the order forgot to inform anyone, the assessee cannot hope to explain such gross inordinate delay. Secondly, the date when he met with an accident, the period during which he was incapacitated due to such accident and such other relevant information is not supplied. There is no material to establish that he met with an accident due to which he could not attend the business of the firm nearly two years as claimed. The explanation is totally inadequate. We cannot ignore long and inordinate delay caused in filing appeal before the Tribunal. The conduct of the party may permit us to be liberal in condoning delay in a given case. However, merely because in other years appeals came to be filed by a litigant would not imply that he can take unlimited period of time while filing appeal in the later years. Delay rejected to be condoned.
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