High Court dismissed the assessee’s appeals against orders of the Tribunal refusing to condone delays of seven years and 104 days in one appeal and six years and 83 days in the other, on the findings that the reasons were not sufficient due to lack of bona fides attributable to the assessee, that there was gross negligence on the part of the assessee, that the assessee was aware of the orders passed by the Commissioner (Appeals) but had tried to shift the responsibility to his lawyer, and held that there was no infirmity in the findings recorded by the Tribunal. SLP of assessee dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1): Appellate Tribunal-Powers-Limitation-Condonation of delay-Delay of six to seven years-Tribunal finding lack of bona fides and gross negligence on part of assessee-Assessee aware of orders passed by Commissioner (Appeals) but tried to place responsibility on counsel-SLP of assessee dismissed. [Art. 136] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fK0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60512\/revisions"}],"predecessor-version":[{"id":60513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60512\/revisions\/60513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}