PALANI MUDALIAR NATARAJAN,VILLUPURAM vs. ITO, WARD-3,, VILLUPURAM

Facts

The appeal was filed by the assessee against an order of the CIT(A), NFAC, Delhi. The registry identified a delay of 22 days in filing the appeal. The assessee's counsel sought time to file an affidavit explaining the delay.

Held

The Tribunal noted that no affidavit justifying the delay was filed by the assessee. Therefore, the Tribunal concluded that the assessee did not have justified grounds for the delay in filing the appeal.

Key Issues

Whether the appeal filed by the assessee with a delay of 22 days can be admitted without a proper explanation and supporting affidavit.