Delay cannot be condoned if delay in filing condonation of delay was deliberate

Vedika Realty Pvt. Ltd Vs ITO (ITAT Delhi) It is well settled law, the mere filing of appeal is not sufficient until and unless, it is effectively pursued and prosecuted. From the record, orders passed by the authorities below specifically by the Ld. Commissioners and the facts of the case, the conduct of the Assessee apparently appears to be irresponsible and non-­cooperative because the Assessee has utterly failed to substantiate the delay in filing of the instant appeals. Prima facie appears that the assessee deliberately chosen not to file/accompany the petition for condonation of delay w...