2019 (2) TMI 1521

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..... s looking after the affairs of the appellant, was suffering from health ailment due to which he was hospitalized, who subsequently died on 08.05.2017. The explanation given by the appellant was not accepted by the High Court. We are of the view that sufficient cause was shown for condonation of delay in filing the appeals which ought to have been accepted by the High Court. We, thus, set aside .....

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..... ay was filed by the appellant. In paragraphs 3 to 5 following explanation was sought to be given: 3. I say that since more than six months before his demise, the Ex-Chairman Shareholder of the Appellant-company viz. my late father Shri Inder Bhan Bhasin who was the key Figure in the Appellant organization and was looking after the affairs of the Appellant as, he was an Ex-ITO who took Volun .....

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..... e Appellant received first notice from the Ld. AO on 20th July 2017 and another notice on 22nd September 2017. And the order, in pursuance of setting aside was passed by the Ld. AO on 31st December 2017. The High Court refused to accept the explanation given by the appellant and rejected the Notice of Motion. The main reason given in the affidavit was that Ex- Chairman and Shareholder of the .....

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