Delay of 1154 days in filing appeal before Commissioner of...

Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of Chartered Accountant, ignorance of law, and being busy with agricultural and household activities, did not constitute "sufficient cause" u/s 249(3). Appellant remained inactive and grossly negligent after receiving assessment order, lacking due diligence. Such casual and lackadaisical approach against assessment order and consequential delay in filing appeal would not constitute "sufficient cause" u/s 249(3). Decision of Commissioner of Income Tax (Appeals) refusing to condone delay upheld.

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