2017 (2) TMI 1538 - HC - Income Tax

Condonation of delay - ITA filed after 613 days and other after 707 days - Revenue aggrieved by the order of ITAT which allowed the assessee s appeal, holding that the exercise of Section 263 not warranted - HELD THAT - In both instances, the explanation for the delay is less then convincing; the Revenue states the heavy workload of appellant, which it unable to effectively manage as well as the lack of manpower. The other reason stated is the reorganization of its panel counsel. Both did not constitute sufficient cause to enable the Court to condone the delay. The applications and appeals are accordingly dismissed.

Summary

The Delhi High Court dismissed two appeals by the Revenue against the Income Tax Appellate Tribunal's order, citing significant delays in filing (613 days and 707 days). The reasons provided for the delays were deemed insufficient, leading to the dismissal of the applications and appeals.