2011 (2) TMI 1607

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....ri Jaya Shankar O R D E R Per Akber Basha, Accountant Member: This appeal by the assessee is directed against the order of the CIT (A)-I, Hyderabad dated 10th July, 2008 and it pertains to the assessment year 2005-06. There is a delay of 561 days in filing this appeal. 2. The learned counsel for the assessee submitted that the order of the CIT (A) for the assessment year under consider....

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....ssessee is supposed to explain the reasons for each day's delay in filing the appeal. Since the assessee fails to do so, it is prayed that the delay of 561 days should not condoned in the instant case. On merit, he relied on the orders of the authorities below. 4. We have heard both the parties on the condonation of the delay in filing the appeal. We find that the appeal filed by the assessee i....

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....e was negligent and careless in proceeding with the appeal. To condone the delay, there must be sufficient cause. The same is missing in the present case. In the case of Karnataka Forest Development Corporation Limited vs. ACIT in ITA No.266/Bang/08 dated 23rd October, 2008, it was held that non-filing of appeal by the assessee before the end of the limitation period, created a vested right to the....