2017 (8) TMI 1407 - HC - Income Tax

Condonation of delay - delay of 257 days in filing the appeal - affidavit of Chartered Accountant was required to be filed - Held that - We are not inclined to accept the affidavit of the Chartered Accountant who has not inquired about the judgment of 23rd May, 2016 up to 24th May, 2017. In that view of the matter the explanation which has been put forward is not acceptable. Counsel for the appellant contended that there is a very good case on merits but when we are not accepting the delay condonation application, no question arises for considering the matter on merits.

Summary

The Rajasthan High Court dismissed the appeal due to a delay of 257 days in filing, despite an affidavit from a Chartered Accountant explaining the delay. The court did not accept the explanation provided and rejected the delay condonation application. The appeal was dismissed solely on the ground of delay, and the application under Section 5 of the Limitation Act was also dismissed.