TMI Blog2018 (9) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) who would have rejected the appeal for want of necessary jurisdiction. The assessee in his affidavit has submitted that he has sought the advice of the Tax Consultants and initially, he had advised there was no provision to file an appeal and subsequent in November, 2016, he advised the assessee that provisions have now been provided in the statue to file such an appeal and thereafter, the assessee has filed the present appeal on 22.11.2016. The said explanation of the assessee in delay in filing the appeal is a bonafide explanation and we see no reasons to see any malafide in the same. The assessee has relied on the advise of his Chartered Accountant and an affidavit in this regard has been filed by the assessee which is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation petition for delay in filing the appeal stating that the assessee was unaware as to whether the intimation order u/s 234E was appealable or not. The ld. CIT(E) rejected the condonation application stating that there was no genuine cause which prevented appellant to file the appeal in time. Accordingly, he rejected the condonation of application as well as appeal of the assessee was dismissed at the admission stage. 3. Before us, the ld. AR referred to the affidavit filed by the assessee and submitted that initially on receipt of the intimation, the assessee took advise and consultations from his Tax Consultant and the Tax Consultants at that point in time had advised him that there is no provision for filing appeal against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in time, the said intimation was not appealable before the ld. CIT(A) u/s 246A of the Act. Thereafter, w.e.f 01.06.2015, the said intimation issued u/s 200A has been made appealable hence when there is no provision to file an appeal against a particular intimation, the assessee cannot be expected to approach the ld. CIT(A) who would have rejected the appeal for want of necessary jurisdiction. Further the assessee in his affidavit has submitted that he has sought the advice of the Tax Consultants and initially, he had advised there was no provision to file an appeal and subsequent in November, 2016, he advised the assessee that provisions have now been provided in the statue to file such an appeal and thereafter, the assessee has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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