2016 (9) TMI 1450 - HC - Income Tax

Condonation of delay - reason for delay - Held that - The ground for seeking condonation of delay is that the appellant was in the course of constant reorganisation as it changed panel counsel due to which defects could not be cured in the appeal, in filing. This court is of the opinion that the ground urged cannot constitute valid/ sufficient reasons to condone the delay. Accordingly, applications seeking condonation of delay in refiling the appeals is hereby rejected.

Summary

The Delhi High Court dismissed appeals ITA 528/2016 and ITA 529/2016 due to delay in refiling, citing insufficient reasons for condonation of delay. The court rejected the applications seeking condonation of delay and subsequently dismissed the appeals.