Ground of ill health without any cogent material for condonation of delay not sustainable

Brief facts of the Case: On 10-01-2008 search was conducted u/s 132 at the business place of appellants and all the documents ,papers books of accounts were seized. On 26-08-2008 the properties belonging to the appellants were in Kocthiparai village were attached and notice u/s 153A was served on assessee for block assessment on 29-08-2008.On 24-11-2008 appellants had made a representation to release the property document so that they can sell it off and pay the dues to respondant .On 05-08-2009 appellants have filed their return of income but tax was not paid on the admitted income. AO has pa...