Patna HC Dismissed Income Tax Appeals Due to Unexplained 8-Month Delay in Filing

DCIT Vs Kumar A. S. Construction (Patna High Court) The Patna High Court considered an application seeking condonation of delay of eight months and twenty-four days in filing two miscellaneous income tax appeals. Initially, the Court observed that the application did not disclose sufficient grounds explaining why the appeals were not filed within the prescribed limitation period. The appellant was permitted to file a supplementary affidavit, wherein it was stated that the memorandum of appeal was initially filed without annexing the certified copy of the impugned judgment, leading to the appea...