Appeal dismissed due to substantial delay and lack of cooperation from assessee.

The Tribunal dismissed the application for condonation of delay in filing the appeal, citing the substantial delay of 347 days and lack of cooperation from the assessee. Despite explanations provided, including contradictory affidavits, the Tribunal found the reasons for delay unsatisfactory. Emphasizing the importance of advancing substantial justice, the Tribunal referred to legal principles and precedents where delays were not condoned due to the failure to show reasonable cause. Consequently, the appeal was deemed not maintainable.

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Issues involved: Condonation of delay in filing appeal before the Tribunal.

Summary:
The assessee filed an appeal before the Tribunal challenging the delay of 347 days in filing the appeal against the order of the CIT(A). The assessee contended that the delay was due to non-information of the order by the employee who received it. The Revenue strongly opposed the condonation of delay, citing the non-cooperative behavior of the assessee throughout the proceedings. The Tribunal noted the substantial delay and lack of cooperation from the assessee's side at various stages of the process. Despite the explanations provided by the assessee, including contradictory affidavits, the Tribunal found the reasons for delay unsatisfactory.

The Tribunal referred to the legal principles regarding the condonation of delay, emphasizing the importance of advancing substantial justice while considering sufficient cause for delay. It highlighted that the delay of 347 days was significant and not a case of a minor delay. The Tribunal also cited precedents where delays were not condoned due to the failure to show reasonable cause. Considering the contradictory statements and lack of valid reasons for the delay, the Tribunal dismissed the application for condonation of delay, leading to the appeal being deemed not maintainable.

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