Held that the asssessee has acted gross defiance of law and not given any reasonable explanation to condone the delay. Accordingly the order of the CIT(A) refusing the condonation of delay is affirmed. (AY. 2013-14, 2015-16, 2016-17)
Nikita Kingrani v. Dy. CIT(2023) 226 TTJ 84 (UO) (Raipur)(Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 3177 days-No reasonable cause-Dismissal of the appeal is held to be valid.[ S.246A, 254(1)]