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of <h1>Dismissal of Appeal Due to Unexplained Delay: Assessing Officer Directed to Act</h1> The Madras HC dismissed a delay condonation petition in an appeal due to unexplained delay of five years, rejecting the appeal and directing the Assessing ... Condonation of delay in filing appeal - representation of appeal after a delay of five years - no satisfactory cause shown for the delay - HELD THAT:- The appeal itself was presented with a delay of 35 days initially and then after the defects were pointed out, the appeal was re-presented after almost five years. This delay goes unexplained and there is no satisfactory cause shown for having re-presented the appeal after a delay of five years. In the absence of any such plausible explanation for the delay, we do not find any justification to condone the delay - COD application dismissed. The Madras High Court dismissed a delay condonation petition in an appeal due to unexplained delay of five years, citing lack of satisfactory cause. The appeal was rejected, and the Assessing Officer was directed to pass an order within three months if not done already.
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