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Section 260A of the Income-tax Act, 1961 - High Court - Appeal to - Assessment year 2003-04 - Assessee's explanation for delay of 923 days in filing appeal before Commissioner (Appeals) that he had not been keeping well could not be accepted to be bona fide in view of fact that assessee had not been co-operative in getting assessment finalized and had not even filed return [In favour of revenue] During search at residential premises of the director of the assessee-company certain documents were seized. As the assessee did not file reply to the points raised in questionnaire and also did not file return of income, the Assessing Officer framed assessment under section 144, read with section 153A. That order was challenged by the assessee by filing appeal before the Commissioner (Appeals). Since the appeal was filed after delay of 923 days an application for condonation of delay was also filed. The Commissioner (Appeals) dismissed the application for condonation of delay. The Tribunal also dismissed the assessee's appeal. Held that the sole contention, on the strength of which the assessee wanted the Court to condone the delay, was that the assessee had not been keeping well and, hence, he could not pursue and attend the assessment proceedings and file the appeal within time before the Commissioner (Appeals). But the Court was not convinced with the assertion of the assessee, especially when the assessee had not been able to fortify the above cause. The plea of the assessee had not been accepted to be bona fide. Further, the order of the Assessing Officer also clearly showed that the assessee had not been co-operative in getting the assessment finalized and had not even filed the return. The assessee had not been appearing and answering to the questionnaire issued by the Assessing Officer. Thus, in the facts and circumstances, the prayer of the assessee for condonation of delay was without any merit. JUDGMENT Ajay Kumar Mittal, J. - This appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), has been filed by the assessee against the order dated May 29, 2009, passed by the Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (in…

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