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2017 (5) TMI 1516 - AT - Income TaxCondonation of delay - reopening of assessment - Held that:- The condonation petition does not inspire any confidence. It does not specify the name of the employee receiving the impugned order, who would presumably only be a responsible person in the company. In fact, receipt of an important document, as in the instant case, which is served either personally (by hand) or through registered post, is normally done by affixing a stamp bearing the name and address of the receiving organization. Then, it is not explained as to why the same was not conveyed to the person handling the Income Tax matters in the company, who remains again unspecified, without also stating the date when he left the company’s employment, or to the person who was looking into or assigned the work in relation to the Income Tax matters in his absence. The company is represented by a counsel both before the Assessing Officer (AO) as well as the ld. CIT(A), who could in any case be approached, so that he could certainly fill in the breach, and who is to be in any case approached, as in fact claimed to have been subsequently. The condonation petition is in vague terms, sans any affidavits by the concerned employees, even whose names are not spelt out, much less by any supporting materials or evidences in relation to the delay. The same thus is clearly a case of laches and, as it would appear, a result of an after-thought. The appeal is accordingly not admitted.
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