No condonation of delay, if there is negligence & inaction

IN THE ITAT CHANDIGARH BENCH ‘B’ Punjab Heritage & Tourism Promotion Board versus Income-tax Officer, Ward 4(3), Chandigarh IT Appeal Nos. 257, 258, 1094 & 1095 (Chd.) of 2011 [Assessment years 2007-08 & 2008-09] August 22, 2012 ORDER ITA No. 257/Chd/2011 1. This appeal filed by the appellant has been directed against the order dated 30.6.2008/2.7.2008 passed by the ld. CIT-II u/s 250(6) of the Act (in short ‘the Act’). 2. In this appeal the assessee has raised following grounds: “1.  That on the facts and in the circumstances of the ...