Huge Delay Without Proof Rejected: Liberal View Has Limits

Advertisement Tool Tech Enterprises Private Limited Vs ITO (ITAT Chennai) In this case, the assessee filed an appeal before the ITAT with a substantial delay of 963 days. The assessee sought condonation citing reasons such as: Receipt of CIT(A) order on a non-functional email ID, Closure of business, and Lack of proper legal advice initially. However, the Tribunal found that: No supporting evidence was produced to substantiate claims like business closure or email issues. The explanation lacked credibility and failed to establish “sufficient cause”. Mere assertions without proof cann...