Dismissing the appeal of the assessee the Tribunal held that; the assessee had failed to make out sufficient and reasonable cause for condonation of delay in filing the appeal filed before the Commissioner (Appeals). In the absence of any evidence to prove the bona fides of the assessee, merely on the basis of self-serving documents, the huge delay in filing appeal cannot be condoned. (AY. 2009 – 2010)
Astec Lifesciences Ltd. v. Dy. CIT (2018) 67 ITR 485 (Mum.)(Trib.)
S. 253 : Appellate Tribunal-Limitation-Delay of 285 days-No material prove bona fides attempts made in filing appeal, mere self-serving documents cannot condoned the huge delay-Appeal was dismissed. [S. 246A]