COURT: | ITAT Delhi |
CORAM: | C. M. Garg (JM), S. V. Mehrotra (AM) |
SECTION(S): | 253(3), 5 of Limitation Act |
GENRE: | Domestic Tax |
CATCH WORDS: | Condonation of delay, sufficient cause |
COUNSEL: | Ajay Vohra |
DATE: | November 13, 2014 (Date of pronouncement) |
DATE: | November 24, 2014 (Date of publication) |
AY: | 2002-03 |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 253(3): Delay of 1163 days in filing the appeal due to languid and inane conduct of the assessee cannot be condoned as it would result in the limitation period becoming otiose |
(i) We are of the view that there is an extraordinary delay of 1163 days in filing this appeal for which assessee has to show “sufficient cause” but the cause shown by the assessee may be considered a “sufficient cause” …
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