COURT: | ITAT Jaipur |
CORAM: | R. P. Tolani (JM), T. R. Meena (AM) |
SECTION(S): | 5 of Limitation Act |
GENRE: | Domestic Tax |
CATCH WORDS: | Condonation of delay |
COUNSEL: | P. C. Parwal |
DATE: | February 13, 2015 (Date of pronouncement) |
DATE: | February 20, 2015 (Date of publication) |
AY: | 2005-06 |
FILE: | Click here to view full post with file download link |
CITATION: | |
The affidavit and cavalier conduct of CA in support of application for condonation of delay raises serious questions on his professional competence and work ethics in giving such an affidavit which hides more than it explains |
The affidavit and cavalier conduct of Shri Kaushal Agarwal, C.A. raises serious questions on his professional competence and work ethics in giving such an affidavit which hides more than it explains. The burden is on the assessee to reasonably explain day to day delay and establish that there existed reasonable and sufficient cause in delaying the filing of appeals for about 1 year. If the proper dates or occasions are not mentioned with proper facts then the delay cannot be condoned. The law helps diligent and not the indolent as well as the axiomatic delay defeats equity. In our considered view that the condonation petitions filed by the assessee and material available on the record, fail to invoke any confidence, fail to explain reasonable and sufficient cause for condonation of long delay of 347 days in filing these appeals
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