ITAT refuses to condone delay in Appeal filing as reasons not supported by any evidence

Arjun Chemicals Pvt. Ltd Vs DCIT (ITAT Chennai) The ld. Senior DR stated that the assessee has not elaborated how the assessee’s health condition was not viable for filing of appeal or there is no supporting evidence for the reason that the assessee’s health condition was not proper. Hence, he stated that the delay of 39 days in filing appeal before the Tribunal cannot be condoned. We noted that even now the assessee is not present but as per the reasons stated in condonation petition, which is not supported by any evidence that the assessee is not well or was not well during the period wh...