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Facts
The assessee's appeal was filed with a delay of 317 days. The assessee sought condonation of delay, citing medical unfitness and personal problems. However, the supporting affidavit lacked sufficient grounds for the delay.
Held
The Tribunal held that the appellant failed to provide sufficient cause for the delay in filing the appeal. The application for condonation of delay was dismissed.
Key Issues
Whether sufficient cause was shown by the assessee for the inordinate delay in filing the appeal.
Sections Cited
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
With the dismissal of the application seeking condonation of delay, the appeal having been filed 317 days after the prescribed period of limitation, deserves to be dismissed, being barred by limitation. Same is hereby dismissed. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 18/11/2025.