Case Law Details
Manoj Kumar Goyal Vs DCIT (ITAT Delhi)
Hon’ble Supreme Court in the case of Calcutta Municipal Corpn. Vs. P.K Saraf AIR 1999 SC 738 have held that even if the court should be liberal in condonation of delay, it should be inexcusable unless sufficient cause is shown. It is not the law that when an application seeking the condonation of delay is filed the court must invariably condone the delay irrespective of whether sufficient cause is shown or not. The case file further reveals that the matter was listed for hearing on various occasions in the past but on all those dates there was neither any appearance by the assessee or his Counsel or any adjournment application was filed. Preferring an appeal does not mean mere formally filing it but also taking all the steps to effectively pursue the appeal.
In view of the aforesaid, we dismiss the appeal of the assessee in limine without going into the merits of the grounds raised therein.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by assessee has been directed against the order of the Ld. CIT(A)-IV, Kanpur, dated 02.04.2018, relating to the A.Y. 2015-16.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
