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2012 (11) TMI 315

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....er   This is assessee's appeal directed against the order of ld. CIT(A), Baroda dated 28.04.2010 for assessment year2006-07. 2. This appeal is filed by the assessee on 06.08.2012 and therefore, the same is time barred by 771 days. An application for condonation of delay has been submitted along with the appeal memo and the same is reproduced below:- "FOR THE CONDONATION OF DELAY IN ....

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....se and condone the delay which was due legal advise after various decisions on point appealed against. That, it is now demanded by the circumstances to file the appeal so as to resolve the matters and safeguard the interest of the firm." 3. From the above application of the assessee for the condonation of delay of 771 days, we find that no reasonable cause could be shown for condonation of s....