2014 (7) TMI 1294

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....d. Request for further adjournment stands declined. 2. The assessee seeks to maintain this appeal under Section 260A of the Income Tax Act, 1961 against the order passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('ITAT') on 17.04.2009 for the Assessment Year 2004-05. 3. This appeal, filed on 03.10.2012, is reportedly time-barred by 1110 days i.e., nearly a period of three and a half years. An application seeking condonation of delay has been filed, the contents thereof could be usefully reproduced as under:- "1. That the appellant-assessee has filed an Income Tax Appeal before the Hon'ble Rajasthan High Court, Jaipur Bench against the order passed by the ld. Income Tax Appellate Tribunal, Jaipur Bench, Jai....

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....ant-assessee. 5. The appellant-assessee is an old income tax assessee and as when need arose and duly advised, he immediately filed appeal within limitation and in the past no appeal was filed at any stage after limitation. By not filing the present appeal or by a delayed filing, the humble appellant-assessee was not going to gain anything. The conduct of the appellant-assessee was not therefore contumacious/dishonest. Hence, there was no deliberate intention on its part to delay the filing of the present appeal. 6. That there is a further delay in filing the present appeal before the principal seat at Jodhpur of this Hon'ble High Court in as much as appeal in this case was originally filed before the Hon'ble Rajasthan High Cour....