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Income Tax - Highlights / Catch Notes

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Condonation of delay - The assessee has not prosecuted its ...


Assessee's Vague Application and Delay in Appeal Lacks Justification, Hindering Legal Proceedings Under Review.

July 26, 2023

Case Laws     Income Tax     AT

Condonation of delay - The assessee has not prosecuted its litigation either before the AO or before the ld. 1st Appellate Authority. Thus it is not very serious in contesting the issues. A ‘vague application’ (extracted supra) suggest its conduct. It does not contain any reason to show, why this appeal has been delayed by the assessee. - AT

 

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