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2019 (8) TMI 24 - HC - Income TaxCondonation of the delay of 1656 days in re-filling - eligible reasons for delay - as stated that ‘recently’ the Appellant came to know that the appeal had not been listed before the Court and it is only thereafter on 19th November, 2018 that the CIT (Judicial) reallocated the appeal to the present counsel. Even thereafter the appeal was not refiled till 3rd January, 2019 - HELD THAT:- Display of lackadaisical attitude on the part of the Appellant in pursuing the appeal, knowing fully well that even in the first instance the filing of the appeal itself was inordinately delayed. The explanation given for the delay of 928 days in filing the appeal is that it was first filed in the High Court of Punjab and Haryana, which held by its order dated 11th October, 2012 that it did not have territorial jurisdiction, since the order was passed by the Assessing Officer (‘AO’) at Delhi. Even accepting this position, it is seen from para 7 of the application for condonation of delay that the present appeal was filed only in August 2014 i.e. nearly 2 years after the order of the High Court of Punjab and Haryana. There is not even a single line of explanation for this delay. No convincing explanation has been given by the Appellant for the extraordinary delay in filing and refiling the present appeal. The applications are dismissed.
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