Dismissing the application for condonation of delay of 507 days the Court held that the assessee has not filed affidavit of ex-employee who has left the service. Further, there are inconsistencies in the declaration made by and on behalf of the applicant. Accordingly notice of motion for condonation of delay was dismissed.
Vama Apparels (India) (P.) Ltd. v. ACIT (2019) 261 Taxman 496/ 307 CTR 469 / 175 DTR 168(Bom.)(HC)
S. 260A : Appeal-High Court–Delay of 507 days-Part time employee –Ex employee not filed the affidavit–Delay was not condoned.