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2017 (5) TMI 976 - AT - Income TaxCondonation of delay - reason to delay - Held that:- Right of filing an appeal is a statutory right and hence it is the duty of an Assessee to file an appeal within the time stipulated and any time taken beyond that has to be properly explained. In these cases, there was no reason given by the parties. The courts have time and again brought out a distinction between a short delay of one week or two weeks and abnormal delay of more than one year by cautioning that strict approach is warranted when the delay is substantial. In these cases, there was a delay of more than one month even from the date on which Assessees have taken a decision to prefer appeals and in such cases, the explanation has to be strictly construed, whereas in all these cases no explanation was forthcoming under these circumstances, we are of the firm view that the delay in filing the appeals is not supported by sufficient cause and therefore they deserve to be dismissed as unadmitted as they are barred by limitation.
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