TMI Blog2017 (11) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... easons cause for filing the appeal belatedly by such inordinate delay of 72 days - Decided against assessee - I.T.A.No.3120/Mds./2016 - - - Dated:- 1-11-2017 - Shri Chandra Poojari, Accountant Member Appellant by : Mrs.S.Sriniranjani,Advocate Respondent by : Mr.B.Sagadevan, JCIT, D.R ORDER Chandra Poojari, Accountant Member: This appeal is filed by the assessee, aggrieved by the order of the Learned Commissioner of Income Tax(A)-3, Chennai dated 29.06.2015 pertaining to assessment year 2009-10. 2. The assessee has raised the following grounds for adjudication. 1. The order of the Learned Commissioner of Income Tax (Appeals) confirming the order of the Assessing Officer is illegal, contrary to law and fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 4. At the outset, it was noticed that there was a delay of 72 days in filing the appeal before this Tribunal. The assessee stated in his submission as follows:- At the outset, it is submitted that the Petitioner was unaware of the disposal of the aforesaid appeal by the Commissioner of Income-tax (Appeals), Coimbatore. He was under the bona fide belief that it was pending disposal. Only when he was reminded of the demand by the department, the Petitioner came to know about the order which was misplaced by him. Upon an immediate search in the office premises of the Petitioner, he found that the appellate order was misplaced by his staff and subsequently was lost track of. It is submitted that the delay in filing the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the meaning of the limitation provision. Where no negligence or inaction, or want of bonafides can be imputed to the appellant, a liberal construction of the provisions has to be made in order to advance substantial justice. 5.2 In the present case, the reason advanced by the assessee cannot be considered as good and sufficient reason to condone the delay. The reasons advanced by the assessee really show that the delay was due to the negligence and inaction on the part of the assessee. The assessee could have very well avoided the delay by exercising of due care and attention. In my opinion, there exists no sufficient and good reason for delay of filing the appeal by 72 days. Therefore, I am of the opinion that this kind of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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