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2023 (3) TMI 967 - AT - Income TaxCondonation of delay - delay in filing of the appeal before the ld.CIT(A) - delay of 3047 Days - HELD THAT:- Assessee has made an afterthought to file the appeal before the CIT(A). The assessee society is not governed by an individual rather it has many members in its governing body and therefore, the alleged illness of the one of the directors of assessee society will not prevent the other office bearers of the assessee to file the appeal before the ld.CIT(A) against the order passed by the Assessing Officer. Therefore, in our considered view, for these vague reasons, such huge delay of 3047 days in filing of the appeal before the lower authority, cannot be condoned - assessee's reasons in the condonation petition do not come under .reasonable cause. as prescribed under the Act, for condonation of delay and the explanation given by the assessee for delay is not proper and casual in nature. The reasons given by the assessee are devoid of any merit and not sustainable in the eyes of law. The law requires the assessee to be vigilant and careful in prosecuting its rights under the Act - See MAJJI SANNEMMA @ SANYASIRAO VERSUS REDDY SRIDEVI & ORS [2021 (12) TMI 1424 - SUPREME COURT] - Appeal of assessee dismissed.
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