2010 (4) TMI 266

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....Advocate, for the appellant. Mr. Yogesh Putney, Advocate, for the respondents. M.M. KUMAR, J. The instant appeal filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act') is directed against order dated 25.5.2009 (A-5), passed by the Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh (for brevity, 'the Tribunal'), dismissing the application filed by the a....

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....ct, if sufficient cause is shown for not presenting the appeal within the period prescribed. The basis of the rejection of the appeal by refusing to condone the delay is that there is no bona fide reason disclosed for condonation of delay. However, no satisfaction with regard to the plea raised by the appellant in its application has been recorded. Keeping in view the fact that the appellant wa....