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TMI Blog2019 (11) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... anish Mishra ORDER Heard on the application for condonation of delay (C.M. Application No. 49315 of 2019) in filing of appeal against the order passed by the Income Tax Appellate Tribunal dismissing the appeal preferred by the assessee. Delay in filing of the appeal is of 1744 days. The application for condonation of delay has been filed, supported by an affidavit. It is stated that after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tify its condonation has been given. If Late Padam Prakash Singh was managing the legal affairs of the assessee, then also there is nothing on record to show that he was not keeping well so as to take a decision for filing of appeal for the years together. He died in the month of November, 2017 whereas copy of the order was obtained on 10.03.2014. Even after the death of Manager, no steps were ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in filing of appeal is in reference to the Manager, who said to be suffering from many ailments. There is nothing on record to show that Late Padam Prakash Singh was suffering from ailments and was such an ailment which did not permit him to take initiative for filing of appeal. It was otherwise duty of the assessee to watch the affairs of its firm and in any case, Late Padam Prakash Singh die ..... X X X X Extracts X X X X X X X X Extracts X X X X
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