https://www.taxtmi.com/caselaws?id=753247 ITAT Surat dismissed the appeal filed with 506 days delay. The assessee claimed delay occurred because the receiver failed to open the email containing the rejection order, which was only discovered when the CA checked the ITBA portal for assessment order status. The tribunal held that the assessee showed lackadaisical attitude and negligence by remaining inactive after filing the application without proper follow-up. The casual and indifferent approach toward the registration rejection order did not constitute sufficient cause under section 253(5) of the Act. Consequently, the delay was not condoned and the appeal was dismissed. en-us Mon, 27 May 2024 00:00:00 +0530 Wed, 29 May 2024 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753247 ITAT Surat dismissed the appeal filed with 506 days delay. The assessee claimed delay occurred because the receiver failed to open the email containing the rejection order, which was only discovered when the CA checked the ITBA portal for assessment order status. The tribunal held that the assessee showed lackadaisical attitude and negligence by remaining inactive after filing the application without proper follow-up. The casual and indifferent approach toward the registration rejection order did not constitute sufficient cause under section 253(5) of the Act. Consequently, the delay was not condoned and the appeal was dismissed. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753247