Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

section 144 of the Act. 11. Be that as it may, I am of firm conviction that, as the assessee had failed to come forth with any plausible explanation regarding the inordinate delay of 218 days involved in filing the appeal before the CIT(A), therefore, the latter had rightly dismissed the same on the ground of limitation itself