No condonation of delay if Assessee was Negligent, Casual & Non-Compliant

Ishwarsingh Ramchandra Jangid Vs ITO (ITAT Ahmedabad) In the present case, the assessee has not only failed to establish sufficient cause on evidence for the delay on his part in filing the appeal belatedly before the learned CIT(A) as well as before the Tribunal, but even his approach and attitude during the course of assessment proceedings as well as during the course of appellate proceedings before the learned CIT(A) as well as Tribunal have been found to be negligent, casual and noncompliant. We, therefore, refuse to condone the inordinate delay of 789 days on the part of the assessee in f...