2016 (5) TMI 1345

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..... an appeal after expiry of more than 1500 days simply because he is now advised otherwise. It is not a case where the petitioner was prevented from presenting an appeal within the period of limitation. It is a case where the petitioner chose not to challenge the order within the prescribed period of limitation. Therefore, we are not inclined to admit the appeal after such a long delay. - ITAT No. .....

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..... it/gain under the head Capital Gain (as claimed by you) to Business Income and the Tax implication involved in the issue is ₹ 89,000/- (approx) only, hence, I do not find it worthwhile to file an appeal against the said Orders. The petitioner made a conscious choice of not preferring an appeal and accepting the order, which is now sought to be challenged. When the petitioner chose .....

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