“AO Was Busy” Not Sufficient Cause: Bangalore ITAT Rejects 507-Day Delay Plea

Advertisement DCIT Vs Chikkamariyappa Girish (ITAT Bangalore) “AO Was Busy” Not Enough – Bangalore ITAT Refuses to Condone 507-Day Delay by Income Tax Department The Bangalore ITAT dismissed the Revenue’s appeal itself after refusing to condone an enormous delay of 507 days in filing the appeal. The Tribunal held that merely stating that the Assessing Officer was busy with assessment work and compliances does not constitute “sufficient cause” under section 253(5) of the Income-tax Act. The Department had challenged an appellate order deleting substantive and protective a...