Section 260A of the Income-tax Act, 1961—Appeal—Appeal to High Court - Facts on record clearly discloses inaction on the part of the assessee in pursuing the proceedings before the authorities under the Income Tax Act., thus, inordinate delay of 1754 days in filing appeals not condoned.

Facts: By these applications, assessee seeks condonation of delay of 1754 days in filing appeals against the order passed by the Tribunal by which various appeals were disposed of.

Held, that no doubt the Court of Wards, Nagpur was managing the properties of the assessee. However, the assessee was expected to contact the officer in-charge of the Court of Wards, Nagpur to find out about pending proceedings under the Income Tax Act which appears not to have been done by the assessee. No doubt the term "sufficient cause" has to be liberally construed as held by the Apex Court in Collector, Land Acquisition's case but fact remains that the facts on record clearly discloses inaction on the part of the assessee in pursuing the proceedings before the authorities under the Income Tax Act. Having regard to the period of delay and on account of inaction on the part of the assessee we find that these are not the fit cases in which inordinate delay of 1754 days in filing appeals deserves to be condoned.Thus, we find no merit in these applications. Accordingly, all the applications are dismissed. - SENIOR BHOSALE ESTAE (HUF) V/s ASSTT. CIT - [2018] 1 ITCD Online 374 (BOM)