The Tribunal rejected the assessee’s prayer for condonation of delay of 2554 days in filing the appeal before CIT (A) on the ground that the explanation given by the assessee for the delay was not satisfactory. On Writ dismissing the petition the Court held that no error was committed by the Tribunal in declining to condone the delay of 2554 days in the assessee filing an appeal under section 253 before it against the order dated October 4, 2011 of the Commissioner (Appeals). The extraordinary delay of 2554 days could not be condoned on the weak explanation given by the assessee. (AY. 2009-10)
Regional Institute of Education (National Council of Educational Research and Training) v. CCIT (2021)437 ITR 192 (Orisa)(HC)
S. 253 : Appellate Tribunal-Delay of 2554 days-Reason for delay was not satisfactory-Order of tribunal was affirmed. [S. 254(1), Art. 226]