Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 635 - AT - Income TaxCondonation of delay filling appeal before ITAT - main contention behind the delay was that he was ill-advised by the Counsels and by the time, he engaged new Counsel and got the correct advice to file the appeal, the time of limitation was already surpassed - HELD THAT:- As contention of the assessee cannot be acceded to for the reason that the assessees were unable to substantiate its contention by way of producing or submitting any information like who was the earlier Counsel, copy of any written opinion, on whose opinion, assessees have not filed the appeals in time and also no material supporting evidence could be placed on record in support of this contentions of the assessee. Therefore, in our considered opinion, there was no sufficient cause, whereby, the assessee was prevented to file the appeals in time, it was only the assessee who has not acted diligently or remain inactive. As assessee has failed to come forth with any good and sufficient reason that would justify condonation of the substantial delay involved in preferring of the captioned appeals. Therefore, the condonation of delay which was without any reasonable cause was declined. Thus dismissing all the captioned appeals of the assessee as barred by limitation.
|