https://www.taxtmi.com/caselaws?id=310502 ITAT Jaipur rejected the assessee's application for condonation of 246-day delay in filing appeals. The CIT(A) order was delivered on 5.3.2013 but appeals were filed only on 6.1.2014. The assessee's submissions were self-contradictory - claiming non-receipt of order in affidavit while acknowledging receipt in condonation application. The tribunal found no reasonable cause beyond assessee's control preventing timely filing. The delay was attributed to negligence and inaction rather than circumstances warranting sympathy. Condonation was denied as substantial justice would not be served without cogent reasons for the inordinate delay. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 28 Oct 2023 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310502 ITAT Jaipur rejected the assessee's application for condonation of 246-day delay in filing appeals. The CIT(A) order was delivered on 5.3.2013 but appeals were filed only on 6.1.2014. The assessee's submissions were self-contradictory - claiming non-receipt of order in affidavit while acknowledging receipt in condonation application. The tribunal found no reasonable cause beyond assessee's control preventing timely filing. The delay was attributed to negligence and inaction rather than circumstances warranting sympathy. Condonation was denied as substantial justice would not be served without cogent reasons for the inordinate delay. Case-Laws Income Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310502