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2023 (3) TMI 605 - ITAT KOLKATACondonation of delay - sufficient cause for not presenting appeal within that period - assessee is counting the period of limitation from this date, whereas the assessee is required to explain the delay from the date of its passing - HELD THAT:- Whenever any explanation of the assessee falls for consideration about the delay in filing the appeal, then such explanation is to be appreciated with a justice oriented mind. However, we find that it is a shell company, which is trying to play with the Income Tax Authorities and the position of law. It has been filing the appeal only for the sake of filing otherwise not contesting the litigation and not justifying anything. After perusing the whole record, which has been brought to us, we are of the view that it is not a case where delay even if of any number of days deserves to be condoned. Therefore, we reject this application of the assessee and dismiss the appeal being time-barred.
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