2018 (8) TMI 2135

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..... rwal For the Respondent : None. JUDGMENT 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has not condoned the delay and rejected the appeal filed by the appellantassessee. 2. Counsel for the appellant has framed the following substantial questions of law:- "i) Whether the ld. ITAT was justified under law while rejecting the a .....

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..... 71(1)(c) was received by the assessee-appellant from Assessing Officer?" 3. However, while considering the matter, the Tribunal has observed as under:- "In light of above, we are of the view that the submissions of the assessee company are merely self-serving statements, the veracity of which are established otherwise but also there is an inordinate delay of 246 days in filing the subject appea .....

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..... en avoided by the assessee if it had exercised due care and attention. Therefore, in our opinion, in the factual matrix of this case, there exists no sufficient and reasonable cause for the inordinate delay of 246 days in filing the subject appeals. In coming to this finding, we draw support from the decisions of the Hon'ble Supreme Court in the case of MST Katiji (supra), Vedabai alias Vaijayanat .....

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