Shri Guru Gobind Singh Foundation, Moga vs Dcit, C-1 (E), Chandigarh on 29 March, 2019
"5. The facts of the case and the grounds raised by the appellant have been
considered carefully. There is a substantial delay in the filing of appeal for
which no sufficient reason was given by the appellant. The appellant has
failed to justify the in ordinate delay in filing appeal. From the factual
position which emerges it appears that a conscious and considered decision
was taken by the assessee at the relevant point of time for not filing of appeal
against the impugned order. It is well-settled law that a distinction must be
I.T.A No. 610/Ahd/2025 A.Y. 2021-22 Page No 3
Shri Govind Guru University vs. DCIT
made between a case where the delay is inordinate and where the delay is of
few days only. The inordinate delay in the instant case clearly demonstrates
that this appeal was not prosecuted with due care.