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2016 (1) TMI 30 - AT - Income TaxCondonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - non serve of notice on the assessee along with the assessment order and computation form challenged - Held that:- The assessee stated in his letter dated 27th January, 2011 addressed to the Commissioner of Income Tax (A) that it was only after it received the order of the Tribunal on 30.7.2010 for the assessment years 2001-02, 2002-03 and 2003-04 the status of the appeal in respect of the instant asstt. Year 2004-05 was examined and it was pointed out that no appeal has been filed, as no notice of demand was received. This statement shows that during the entire interregnum period of more than three years, the assessee has not pursued the matter to obtain the -NIL notice of demand. This period of delay has not been explained. On the argument that an appeal was not filed on the advise of the Chartered Accountant, the only evidence filed is an affidavit of the employee of the assessee. This is a self-serving document as the Chartered Accountant has not corroborated the same. Under these circumstances, we concur with the view of the Ld. CIT(A) that the assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. We do not find any infirmity in the order of the Ld.CIT(A). In none of the cases as relied it has been laid down that in each and every case, condonation has to be granted as a matter of rule. Unlike in the cases cited, the basic reason cited by the assessee in this case is found incorrect. Hence there is a factual difference. In this case, the department has produced evidence to prove that notice u/s 156 was dispatched along with the assessment order to the assessee. As already noted the very ground on which the assessee based its entire case for condonation of delay fails and consequently we uphold the order of the first appellate authority and dismiss the appeal of the assessee. - Decided against assessee.
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