Held that even after filing the application for condonation of delay, none appeared for the assessee before the Tribunal on the dates fixed for hearing of the appeals. The facts on record clearly indicated that the delay was caused due to negligence, lethargy or inaction on the part of the assessee and therefore not worthy of condonation. The inordinate delay of 1005 days in filing appeal before the Tribunal was not to be condoned.(AY. 2004-05, 2005-06, 2006-07)
Mass Awash P. Ltd. v. Add. CIT(IT) (2023)104 ITR 14 (SN)(Delhi) (Trib)
S. 253 : Appellate Tribunal-Appeals-Delay of 1005 days-Delay due to negligence, lethargy or inaction on part of assessee-Delay is not condoned. [S. 254]