Case Law Details
Mass Awash Private Limited Vs ACIT (ITAT Delhi)
ITAT Delhi declined to condone the inordinate delay of 1005 days in filing of appeal in absence of sufficient cause for delay in filing of the same.
Facts- The matter decided here is that the registry noticed that all the three captioned appeals filed by the assessee are late by 1005 days and even the appeal fee has not been paid under the correct minor head 300. However, the assessee filed an application dated 24.02.2021 on 26.02.2021 for condonation of the said delay in filing appeal.
Conclusion- In CIT vs. Shankarlal Ved Prakash (HUF) 271 ITR 171 (Del) the Hon’ble Delhi High Court observed that in a case of apparent lethargy, the observation of Hon’ble Supreme Court in State of Haryana vs. Chandramani AIR 1996-SC-1623 that the expression “sufficient cause” should be considered with pragmatism could not be permitted to be used as a shield for inaction.
Having regard to the principle of law laid down in the decisions (supra) and in the facts and circumstances of the assessee’s case, we decline to condone the inordinate delay of 1005 days in filing appeal before the tribunal.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
