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2017 (10) TMI 640 - HC - Income TaxPenalty u/s 271(1)(c) - condonation of delay - non filing of the penalty appeal under Section 271(1)(c) - Held that:- Whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. No cogent and satisfactory explanation has been furnished by the learned counsel for the appellant-assessee even before this Court for inordinately long delay of 613 days in filing the appeal before the Tribunal. The explanation furnished by the assessee as noticed in the earlier part of the order does not satisfy the test of sufficient ground as contemplated under Section 5 of the Limitation Act, 1963.
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