Busy in time-bearing assessments is not an excuse for delay: HC

CM No. 18991/2017 (exemption) 1. Allowed, subject to all just exceptions. CM No. 18992/2017 (for con donation of delay of 30 days’ delay in refiling) 2. For the reasons stated therein, the delay in re-filing is condoned. The application is disposed of. CM No. 18990/2017 (delay of 335 days in filing the appeal) 3. There is a delay of 335 days in filing the appeal. The explanation offered for the delay is given in paras 3, 4 and 5 of the explanation, which read as under: “3. That several orders including the Assessment order, CIT (Appeals) order and order of the I.T.A.T ...