Ignorance of law not good enough reason for condonation of delay in appeal filing

The only other explanation, to which the attention of the Court is drawn, is that in paragraphs 3(H)(iv) and (v) to the effect that the Assistant Manager (Taxation) who scrutinized the order “was about six months old in the taxation department and not very familiar with the subject and the appellate procedure”. Moreover, it has been stated that  Court the Senior Officer handling income tax matters was transferred in the month of July 2007. This can be no justification for the Petitioner being negligent in not pursuing the remedy provided under Section 254(2) before the Tribunal within the...