Condonation of inordinate delay of 191 days without justifiable reason not granted

Suresh Kumar Gupta Vs ITO (ITAT Raipur)

ITAT Raipur held that condonation of inordinate delay of 191 days in filing of an appeal cannot be condoned without any justifiable reason. Accordingly, condonation not granted due to lack of sufficient cause.

Facts- The assessee had e-filed his return of income for the A.Y. 2013-14 declaring an income of Rs. 8,66,360/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the Income Tax Act.

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