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2019 (11) TMI 1193 - HC - Income TaxCondonation of delay - Delay in filing of the appeal is of 1744 days - Delay in filing of appeal is in reference to the Manager, who said to be ill - HELD THAT:- It is a fact that Income Tax Appellate Tribunal passed the impugned order on 28.02.2014. The period for filing the appeal was expired on 08.07.2014. The appeal has been preferred on 17.04.2019. The main excuse of delay in filing of appeal is in reference to the Manager, who said to be suffering from many ailments. There is nothing on record to show that Late Padam Prakash Singh was suffering from ailments and was such an ailment which did not permit him to take initiative for filing of appeal. It was otherwise duty of the assessee to watch the affairs of its firm and in any case, Late Padam Prakash Singh died on 22.11.2017. At least thereupon, the assessee was expected to file appeal immediately but it was filed almost after one and half years. The delay in filing the appeal is not of few days or months but is of more than four and half years. Taking note of the aforesaid, we do not find any ground to condone the delay - application for condonation of delay is dismissed.
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