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2020 (6) TMI 20 - AT - Income TaxAppeal dismissed for non prosecution - HELD THAT:- In this case the efforts of the assessee in pursuing this appeal are wanting. What are the efforts the assessee made after writing this letter to the assessing officer were not at all placed before us. Even otherwise looking to the series of correspondence placed before us, each time assessee approached the income tax authorities after a considerable lag of time. This itself shows that assessee is not serious in pursuing this appeal. In view of this, we do not find any infirmity in the order of the learned CIT-A to the extent in not acceding request of the assessee to consider appeal filed in paper format. Even otherwise, he is not authorised to do so. Therefore, appeal is dismissed. In the interest of justice, looking at the various litigations through which assessee is going, we give liberty to the assessee to file a fresh appeal before CIT (A) in electronic format in accordance with the rule along with the necessary application for condonation of delay, justifying the cause in delay in filing of the appeal. If such appeal is filed by the assessee, the learned CIT – A may hear the appeal of the assessee after condoning the delay, if found in accordance with the law. Assessee is directed to file the appeal before the learned CIT- A within three months from the date of receipt of this order.
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