Appeal barred by limitation as reasons for condonation doesn’t come under reasonable cause

Viswabharati Mutually Aided Co-operative Credit Society Limited Vs ITO (ITAT Hyderabad) ITAT Hyderabad held that there is delay of 3047 days in filing of an appeal and reasons stated for condonation are not proper and casual in nature and accordingly doesn’t come under reasonable cause. Hence, appeal dismissed as barred by limitation. Facts- The assessee is a Mutually Aided Co-operative Society Limited engaged in providing credit facilities and accepting deposits from members only and it was registered as a Mutually Aided Co-operative Society under the Andhra Pradesh Mutually Aided Cooperati...