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2017 (5) TMI 1103 - AT - Income TaxTime barred appeal - maintainability of appeal - assessment order sent through speed post - reasons for delay - Held that:- There is no denial of assessee through any evidence that the assessment order was not served upon him in the year 2002. The assessee also produced copy of the GPA executed in favour of his brother who was residing at the same address of the assessee whereby he was authorized to file appeals, application etc. The Assessing Officer also confirmed in his report to the Ld. CIT(A) that the assessment order sent through speed post cover was not received back unserved by the Income Tax Department. These facts therefore clearly prove that the assessment order was validly served upon to the assessee through speed post in the year 2002. Thus the appeal was clearly time barred by 10 years 1 month and 18 days. The assessee did not file any application for condonation of delay and no sufficient material was produced before Ld. CIT(A) to explain delay in filing the appeal to the satisfaction of the Ld. CIT(A). Ld. CIT(A) was therefore justified in holding that appeal of assessee is time barred and is not maintainable. - Decided against assessee.
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