2019 (4) TMI 1234

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.....:­ 1. Assessee has raised this appeal challenging the judgment of Income Tax Appellate Tribunal ("Tribunal" for short). Following questions are presented for our consideration: "(a) Whether the Appellate Tribunal is justified in law dismissing the appeal filed by the Appellant as not admitted on technical ground without appreciating that the appeal could not be filed within limitation peri....

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.... the assessee on the ground of delay. The Tribunal noted that the delay in filing appeal was as long as 1625 days. The Tribunal was not convinced about the explanation offered by the assessee for such delay. Thereupon, the assessee has filed this appeal. 3. Having heard the learned counsel for the appellant and having perused the documents on record, we do not find any error in view of the Tribun....

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....asons, such explanation is not sufficient. Firstly, by merely making a statement that the peon who received the order forgot to inform anyone, the assessee cannot hope to explain such gross inordinate delay. Secondly, the date when he met with an accident, the period during which he was incapacitated due to such accident and such other relevant information is not supplied. There is no material to ....