The Tax Publishers2020 TaxPub(DT) 5143 (Del-Trib) : (2020) 184 ITD 0276

INCOME TAX ACT, 1961

Section 254

Where averments made in application for condonation of delay appeared vague, as the same were not supported by any evidence on record and further, the averments were not supported even by any affidavit to support the reasons assigned for condonation of delay of 92 days caused in filing appeal before Tribunal, the delay in filing such appeal would not be condonable.

Appeal (Tribunal) - Condonation of delay - Averments in application being not supported by any evidence on record or any affidavit -

Assessee sought condonation of delay of 92 days in filing appeal before Tribunal. It was stated that after receipt of order of CIT (A), the assessee handed over its copy to the staff of his CA, as the CA was not available in the office that day. It was further stated that the staff forgot to inform the CA about the receipt of the said order and accordingly, the delay caused in filing the appeal was due to inadvertency. Held: It was notable that the averments made in the application for condonation of delay appeared vague, as the same were not supported by any evidence on record. Further, the averments were not supported even by any affidavit either of assessee or his CA to support the reasons assigned for condonation of delay of 92 days caused in filing the instant appeal. Therefore, the delay in filing such appeal would not be condonable.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2008-09



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