ITAT refuses condonation of 1005 days delay caused due to negligence

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 ...