https://www.taxtmi.com/caselaws?id=756057 The ITAT Surat upheld CIT(A)'s decision refusing to condone a 1154-day delay in filing an appeal. The appellant's reasons - delegating tax matters to CA, ignorance of law, and being occupied with agricultural and household activities - were deemed insufficient cause under Section 249(3). The tribunal found the appellant remained inactive after receiving the assessment order, showing gross negligence and lack of due diligence. The casual approach toward the assessment order did not constitute sufficient cause for condonation of delay. The appeal ground was dismissed. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 09:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756057 The ITAT Surat upheld CIT(A)'s decision refusing to condone a 1154-day delay in filing an appeal. The appellant's reasons - delegating tax matters to CA, ignorance of law, and being occupied with agricultural and household activities - were deemed insufficient cause under Section 249(3). The tribunal found the appellant remained inactive after receiving the assessment order, showing gross negligence and lack of due diligence. The casual approach toward the assessment order did not constitute sufficient cause for condonation of delay. The appeal ground was dismissed. Case-Laws Income Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756057