TMI Blog2015 (7) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... elay was entirely due to a mistake on his part, inasmuch as, after having received the papers from the appellant there was a delay in preparing and filing the appeal before the Commissioner of Income Tax (Appeals). In these facts, we are of the view that, there is no reason to disbelieve the Chartered Accountant and the delay ought to have been condoned as the appellant should not suffer on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in upholding the order of Commissioner of Income Tax (Appeals) refusing to condone the delay on the part of the appellant in filing an appeal? 3. At the request of the counsel, the appeal itself is taken up for final disposal. 4. For the Assessment Year 2006-07 the appellant received an assessment order on 6 January 2009. If the appellant was aggrieved by the assessment order, he w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further appeal, the Tribunal upheld the order of the Commissioner of Income Tax (Appeals). This, in spite of the fact that the Chartered Accountant attending to the appellant's affairs had filed an affidavit before the Tribunal pointing out the circumstances leading to delay and taking responsibility for the delay in filing the appeal before the Commissioner of Income Tax (Appeals). The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the view that, there is no reason to disbelieve the Chartered Accountant and the delay ought to have been condoned as the appellant should not suffer on account of the Chartered Accountant, although the appellant should have been vigilant and followed up with his Chartered Accountant. 7. In the above view, we set aside the impugned order of the Tribunal dated 19 April 2013 and restore i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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