Delay of 1154 days in filing appeal before Commissioner of ...

Appeal Delay of 1154 Days Not Condoned; Reasons Cited as Insufficient u/s 249(3) for "Sufficient Cause.

July 26, 2024

Case Laws Income Tax AT

Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of Chartered Accountant, ignorance of law, and being busy with agricultural and household activities, did not constitute "sufficient cause" u/s 249(3). Appellant remained inactive and grossly negligent after receiving assessment order, lacking due diligence. Such casual and lackadaisical approach against assessment order and consequential delay in filing appeal would not constitute "sufficient cause" u/s 249(3). Decision of Commissioner of Income Tax (Appeals) refusing to condone delay upheld.

View Source

← Previous Next →

Delay of 1154 days in filing appeal before Commissioner of ...

Appeal Delay of 1154 Days Not Condoned; Reasons Cited as Insufficient u/s 249(3) for "Sufficient Cause.

July 26, 2024

Case Laws Income Tax AT

You may also like:

Condonation of delay in filing the appeal - Denial of natural justice - CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee...

HC allowed petition challenging appellate order under Section 107 of 2017 Act, finding that Appellate Authority failed to judiciously exercise discretionary power...

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

Condonation of delay of 5318 days in filing the appeal - The reasons set out in the affidavit filed in support of the petition to condone the delay of 5318 days i.e.,...

The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles...

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that...

Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

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...

Condonation of delay in filing appeal - The appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, therefore, we are of the view that the...

Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)...

Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation...

The HC condoned the delay of 799 days by the petitioner in filing Form 9A u/s 119(2)(b) of the Income Tax Act. Despite the delay being bona fide, the Assessing Officer...

Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out...

Quick Updates: