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Mr. Kunal S. Surana Versus Income Tax Officer (14 (1) (3) ) , Mumbai

2015 (7) TMI 17 - BOMBAY HIGH COURT

Condonation of delay rejected - Held that:- There has been a delay on the part of the appellant in filing the appeal. The Chartered Accountant attending to the appellant's affairs, has owned up before the Commissioner of Income Tax (Appeals) as well as before the Tribunal that the delay 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 .....

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: Mr B M Chatterji, Senior Counsel i/by S H Sharma For the Respondent : Mr P C Chhotaray ORDER P. C. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 19 April 2013 passed by the Income Tax Appellate Tribunal (the Tribunal) passed for Assessment Year 2006-07. 2. The appeal is admitted on the following substantial question of law: Whether in the facts and circumstances of the case, was the Tribunal justified in upholding the order of Commissioner of .....

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missioner of Income Tax (Appeals) only on 5 June 2009. Thus, there was a delay of four months in filing the appeal. In his application for condonation of delay, the appellant relied upon the communication of the Chartered Accountant who was attending to the appellant's affairs. Therein the Chartered Accountant pointed out that the delay in filing the appeal was on his account. This was due to lapse on his part that there was a delay in filing the appeal. However, the Commissioner of Income T .....

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ner of Income Tax (Appeals). The Tribunal was not satisfied with the affidavit filed and refused to interfere with the order of the Commissioner of Income Tax (Appeals) and dismissed the appeal. The merits of the dispute was not touched and appeal was dismissed on account of being time barred before the Commissioner of Income Tax (Appeals). 6. Undisputedly, there has been a delay on the part of the appellant in filing the appeal. The Chartered Accountant attending to the appellant's affairs, .....

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