2018 (12) TMI 1766

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..... nd the medical certificates filed by the assessee. also find that the assessee has not explained the extraordinary delay of 1631 days by explaining the reasons. Find that the assessee failed to show a sufficient cause to condone the delay in the filing the appeal. Therefore, the petition filed by the assessee for condonation of delay is deserves to be dismissed. Accordingly, dismiss the appeal in .....

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..... ent treatment. Therefore, under those circumstances of non-availability of both the above persons who are the in-charge of the affairs of the assessee-company, the order of the ld. CIT(A) dated 28/11/2012 was unnoticed. Therefore, delay in filing the appeal may be condoned. 3. On the other hand, ld. Departmental Representative has opposed to condone the extraordinary delay. 4. I .....

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