Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of In the ITAT Surat case, the appeal was delayed by 506 days. The issue was whether there was a 'sufficient cause' for the delay, as claimed due to the receiver not opening the email with the order. The Chartered Accountant found the rejection while checking the ITBA portal. The Tribunal held that the delay was inexcusable as the assessee showed negligence and lack of diligence. The casual approach towards registration rejection did not constitute 'sufficient cause' u/s 253(5) of the Act. The delay was not condoned, making it unnecessary to discuss the case's merits.
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