The appeal of the assesseee was delayed of 92 days on ground that Chartered Accountant was not available when order was received. Dismissing the appeal the Appellate Tribunal held that averments made in application were not supported by any affidavit either of assessee or its Chartered Accountant appeal was dismissed in limine, as barred by limitation, being defective. (AY. 2008-09)
Sandeep Kumar Jain v. ACIT (2020) 184 ITD 276 (Delhi)(Trib.)
S. 254(1) : Appellate Tribunal-Powers-Delay of 92 days-Averments made in the application for condonation of delay was not supported by any affidavit either of assessee or Chartered Accountant-Appeal was dismissed.