Appeal filing delay cannot be condoned without ‘Reasonable Cause’

Polyvet Pharmaceuticals Vs ITO (TDS) (ITAT Hyderabad) The assessee could not demonstrate the reasons for non-filling of the appeal before Ld. CIT(A) and the reasons stated in the form 35 were duly examined by the lower authority and it was noticed that the assessee has not shown reasonable cause to condone the huge delay of 2886 days in filing the appeal by the assessee. Further there is no supporting affidavit of the so-called accountant who alleged to have not intimated the receipt of the assessment order/ was not aware of the legal obligations. Further we may point out that the assessee had...