ITAT declines to Condone Delay as no justification for delay furnished

Shri Abdul Hakeem Vs ITO (ITAT Delhi) ITAT notice that the assessee has filed the appeal belatedly where the number of days delayed has not been specified. The delay in our understanding is about 14 months 10 days. No explanation worth the name has been provided to justify the delay. It is trite that the litigant is expected to perform its duties diligently and with commitment. The condonation of delay is exception and should not be used as an anticipated benefit. The delay in the instant case is very long for which no justification is available on record. In the absence of any reasonability o...