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    <title>2017 (5) TMI 1516 - ITAT CHENNAI</title>
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    <description>The appeal filed by the Assessee against the Order dismissing its assessment under the Income Tax Act for the assessment year 2004-05 was delayed by 155 days. The condonation petition lacked specific details and supporting evidence, leading to the conclusion that the delay was unjustified. The appeal was not admitted due to the lack of substantiated reasons for the delay. The Assistant Member emphasized the importance of providing concrete reasons for delay and timely raising procedural issues during legal proceedings. The appeal was ultimately dismissed as un-admitted on May 19, 2017 in Chennai.</description>
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      <description>The appeal filed by the Assessee against the Order dismissing its assessment under the Income Tax Act for the assessment year 2004-05 was delayed by 155 days. The condonation petition lacked specific details and supporting evidence, leading to the conclusion that the delay was unjustified. The appeal was not admitted due to the lack of substantiated reasons for the delay. The Assistant Member emphasized the importance of providing concrete reasons for delay and timely raising procedural issues during legal proceedings. The appeal was ultimately dismissed as un-admitted on May 19, 2017 in Chennai.</description>
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