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TMI Blog2015 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Niraj Sheth with Ms Shweta Jaydev i/b. Federal & Rashmikant For the Respondent : Mr A R Malhotra with Ms Padma Divakar ORDER P. C. The Notice of Motion No.2635 of 2011 in Income Tax Appeal (L) No.1119 of 2011 has been taken out by a HUF, for seeking condonation of delay of 2745 days in filing an appeal from the order of dated 11th October, 2004 of the Income Tax Appellate Tribunal (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat not having agitated an issue before the Tribunal, it was not entitled to agitate the issue thereafter before this Court. Therefore, no appeal was filed. It states that Appellant has now been advised that an appeal should be filed so that all aspects of the matter relating to the true character of the payment in the hands of the Appellant are before this Court in the context of the character of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have been now advised to file an Appeal to this Court to be considered along with the Appeal filed by the Company. The affidavits do not indicate the date when the advise was given, nor who advised, nor the circumstances in which the advise was given. It is settled position of law that application for condonation of delay should have sound and cogent reasons for explaining the delay with parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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