2020 (12) TMI 1333

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..... de the same. Now the assessee submits further adjournments. In our considered opinion when there is a delay of 272 days which is quite considerable it was incumbent upon the assessee to file the condonation petition and submit the reasonable cause for the delay along the appeal. Despite being made aware of the delay the assessee has been seeking adjournment time and again. Accordingly in our co .....

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..... -. 3. At the outset it is noted that there is a delay of 272 days in filing this appeal. The assessee is fully aware of the delay and the fact that there is no condonation petition or any reasonable cause for the delay aattributed by the assessee on record. Earlier the assessee has sought time to provide the same. Now the assessee submits further adjournments. In my considered opinion when ther .....

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