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Case Law Details

Case Name : Girraj Prasad Shambhu Dayal Vs Principal Commissioner of Income (ITAT Jaipur)
Related Assessment Year : 2014-15
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Girraj Prasad Shambhu Dayal Vs Principal Commissioner of Income (ITAT Jaipur)

ITAT Jaipur held that condonation of delay cannot be granted merely on the basis of sympathy or benevolence. Further, condonation of delay rejected alleging lack of diligence and inaction on the part of the assessee.

Facts-

The issue is that there is delay of 669 days for filing an appeal. Accordingly, an assessee submitted the condonation of petition supported

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