In absence of sufficient cause delay in filing of return cannot be condoned

Mr. C. Jegaveerapandian Vs ITO (ITAT Chennai) The A.O has passed the assessment order on 25.03.2004. When the A.O has issued notice u/s. 148 of the Act, the assessee only filed income-tax return in respect of three Assessment years 1995-96, 1996-97 & 1997- 98 for remaining five years i.e., 1998-99 to 2002-03 he has chosen not to file a return. The assessee along with Chartered Accountant appeared before the A.O on 19.03.2003, 18.10.2004, 26.02.2004 in respect of three Assessment Years 1995-96, 1996-97 & 1997-98. The remaining five Assessment Years, the assessee has not responded, ultim...