2016 (10) TMI 1103 - HC - Income Tax

Condonation of delay - Held That -Present appeal is delayed by 975 days and there is hardly any explanation for the same.The appeal was filed on 19.10.2013 but appears to have been kept objected to. The Income Tax department does not seem to have any clue about the filing of the appeal or the objections raised by the registry. It refers to re-organisation of its panel and cites the pendency of large number of appeals marked defective. The reasons can hardly be considered sufficient cause to condone the delay. - Appeal and application are accordingly dismissed.

Summary

The appeal under Section 260A of the Income Tax Act was dismissed by the Delhi High Court due to being highly belated by 975 days with insufficient explanation for the delay. The Income Tax department was unaware of the appeal and objections raised, attributing the delay to re-organization and a high number of defective appeals.