https://www.taxtmi.com/caselaws?id=756256 ITAT Surat dismissed the assessee's appeal filed with 357 days delay. The assessee claimed their CA was unaware of direct appeal provisions to ITAT against orders under section 263. The Tribunal rejected this explanation as unbelievable, noting a practicing CA should know appellate procedures. No supporting evidence was provided to substantiate the claim. The Tribunal found the assessee waited for fresh assessment order and filed appeals before both CIT(A) and ITAT when no relief was granted. The reasons were deemed general, self-serving, and unconvincing, constituting gross negligence rather than sufficient cause under section 253(5). en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756256 ITAT Surat dismissed the assessee's appeal filed with 357 days delay. The assessee claimed their CA was unaware of direct appeal provisions to ITAT against orders under section 263. The Tribunal rejected this explanation as unbelievable, noting a practicing CA should know appellate procedures. No supporting evidence was provided to substantiate the claim. The Tribunal found the assessee waited for fresh assessment order and filed appeals before both CIT(A) and ITAT when no relief was granted. The reasons were deemed general, self-serving, and unconvincing, constituting gross negligence rather than sufficient cause under section 253(5). Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756256