CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

section 249(3) must be a cause which is beyond control of party invoking aid of provisions. In the case of T.Kishan [2012] 23 taxmann.com 383, Hon'ble ITAT Hyderabad has held that in granting indulgence and condoning delay in filing appeal, it must be proved beyond shadow of doubt that assessee was diligent and was not guilty of negligence