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Condonation of delay in filing a first income-tax appeal...
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation.
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Condonation of delay in filing a first income-tax appeal requires a bona fide, reasonable explanation supported by material; inaction, negligence and lack of diligence defeat sufficient cause. Counsel's asserted illness, particularly after resuming work, remained unsubstantiated, while the assessee's non-cooperation during assessment supported the finding that counsel was not solely responsible for the delay. Concurrent factual findings refusing condonation were not perverse and could not be reappreciated where no substantial question of law arose. The delayed appeal was therefore not entertained and was dismissed.
Condonation of delay in filing a first income-tax appeal requires a bona fide, reasonable explanation supported by material; inaction, negligence and lack of diligence defeat sufficient cause. Counsel's asserted illness, particularly after resuming work, remained unsubstantiated, while the assessee's non-cooperation during assessment supported the finding that counsel was not solely responsible for the delay. Concurrent factual findings refusing condonation were not perverse and could not be reappreciated where no substantial question of law arose. The delayed appeal was therefore not entertained and was dismissed.
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