Delay in appeal filing not maintainable without sufficient reasons of delay: HC

Brief of the Case

Calcutta High Court held In the case of CIT vs. M/s Golden Corporation Services that it appears from the grounds of the appeal that appellant did not pursue the matter seriously. There is no allegation or any proof of the fact that the appellant was prevented by any cause far less sufficient cause from preferring the appeal within the prescribed period of limitation. There is as such no reason why the delay should be condoned. The application for condonation of delay is therefore dismissed.

 Facts of the Case

In this case appeal was filed after the expiry of the prescribed period of limitation, but no copy of the application for condonation of delay was served.

Contention of the Assessee

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