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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing the appeal before the CIT(A) - ...


Appeal Dismissed by CIT(A) Due to 636-Day Filing Delay; No Justifiable Reason Provided by Assessee.

January 21, 2022

Case Laws     Income Tax     AT

Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and there is no equitable ground or substantial cause for condoning the delay of 636 days in filing the appeal before the CIT(A). Therefore, we are of the view that the CIT(A) is correctly dismissed the appeal in limine, without condoning the delay of 636 days in filing the appeal before him. - AT

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