M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

condone the delay in filing of appeal even when there is complete absence of sufficient cause for the delay. We wish to discourage the tendency to perceive delay as a non-serious matter. The lackadaisical propensity for delay exhibited in a non- challant way needs to be curbed; as in the facts and circumstances of the present case before

M/S. APPOLO TRAEXIM (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, ground No.2 as raised by the assessee is allowed and consequently all other grounds raised by the assessee have become academic, hence declared as infructuous