No condonation of delay if assessee failed to prove that delay occurred due to factors beyond its control

IT : Where assessee filed appeal before Tribunal with a delay of 107 days without showing that it had taken all possible steps to file appeal within prescribed time period and delay in filing appeal occurred due to factors which were beyond its control, appeal was to be rejected and, as a consequence, appeal was to be dismissed being barred by limitation

from www.taxmann.com Latest Case Laws http://bit.ly/2SrYAlT