Condonation of 253 days delay in filing appeal not allowed for demise of mother when business was going on

M/s. Brandavan Food Products Vs Commissioner (Appeals) (Chhattisgarh High Court) Conclusion: Delay of 253 days in filing appeal before CIT(A) due to extraordinary situation such as facing of marital dispute by his daughter,  demise of the mother could not be considered when assessee was carrying on the commercial activities/business during the relevant period. Held: Assessee had challenged department order with the delay of 253 days before CIT (A). The appeal was dismissed on the ground of limitation. Aggrieved by the dismissal of appeal, the assessee approached the High Court wherein Single...