ASTAVINAYAK GRAMIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT,JANEPHAL vs. ITO WARD-1, KHAMGAON

In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

4 Astavinayak Gramin Bigar Sheti Sahakari Patsanstha Maryadit ITA no.158/Nag./2025 607 days is substantial and cannot be brushed aside as a minor lapse. For such an inordinate delay, the appellant must demonstrate unavoidable hindrances, which they have failed to establish. In view of the above facts, the reasons advanced by the assessee for delay in filing the appeal