2018 (3) TMI 1699

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....NKLECHA And SANDEEP K. SHINDE, JJ. Mr. Sham Walve, for the Applicant Mr. Mihir Naniwadekar with Mr. Rohan Deshpande, for the Respondent ORDER P. C. These two Notices of Motion have been taken out by the Applicant, seeking condonation of delay of 362 days in filing the accompanying Appeals under Section 260A of the Income Tax Act, 1961 (the Act), from the common order dated 15th Apri....

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....ommissioner of Income Tax, New Delhi; (d) By a letter dated 13th September, 2017, the Chief Commissioner of Income Tax, New Delhi directed an appeal be filed; and (e) Appeal was filed on 30th October, 2017. 3 We find that there is no explanation offered for the period from 14th July, 2016 to 19th October, 2016 i.e. till the papers were sent to Chief Commissioner, New Delhi. Ad....