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2021 (1) TMI 169 - HC - Income TaxCondonation of delay - Whether the ITAT is legally justified in rejecting application for condonation of delay of 92 days in filing appeal under section 253 ? - HELD THAT:- On 13th May, 2019, this Court had directed the appellant to place on record the application for condonation of delay filed before the ITAT. Despite several adjournments and lapse of nineteen months, the said application for condonation of delay has not been filed. As appellant, states that he has made repeated efforts, by writing as many as eight communications to the Assessing Officer as well as to the ITO Headquarters, to place on record the application for condonation of delay. He states that he is being repeatedly told that they are “working on the same.” This Court is of the view that despite observations by the ITAT against the Assessing Officer, nothing has changed at the ground level as the application for condonation of delay filed before the Tribunal has not been placed on record till date. Accordingly, the present appeal is dismissed in default and on account of non-prosecution.
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