TMI Blog2014 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ak in between, and the break was not a short spell but duration of 6 to 12 months - none of the Certificates indicated that he was required to be admitted to hospital as in-patient - the inordinate delay of 1270 days is not explained with sufficient and convincing material and the treatment at Ayurvedic Clinic was not as in-patient and there was enough time for assessee to approach Tribunal - It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1270 days. Reason for such delay came to be explained by filing affidavits dated 13.08.2010 and 14.09.2010. As could be seen from records the main cause seems to be back pain suffered by appellant and he was advised rest. According to him, he was unable to walk and he required continuous treatment. Therefore he was not able to approach Tribunal within the prescribed period of limitation. Over a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same according to law. Pursuant to the order of High Court, Commissioner of Income Tax (Appeals) passed an order dated 21.12.2006. This order came to be challenged before Appellate Tribunal with a delay of 1270 days. 5. The issue which requires adjudication by us is, whether there was sufficient cause for the appellant not to file appeal within the prescribed period of limitation and whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, after referring to entire material on record and also contents of medical certificates produced, was justified in saying, the inordinate delay of 1270 days is not explained with sufficient and convincing material and even otherwise, the so called treatment at Ayurvedic Clinic was not as in-patient and there was enough time for petitioner to approach Tribunal. Want of funds to make litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
