TMI Blog2017 (4) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany in February, 2016 and the affidavit states that the former CFO who left the Company in February, 2016 was somehow under the impression since the amount under dispute had already been deposited that there is no urgency in filing the appeal. The basis of the former CFO's understanding / impression is not supported by any statement / evidence of the state of mind of the former CFO. The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order of the Tribunal dated 20th February, 2015 relating to Assessment Years 2003-04, 2005-06, 2007-08, 2008-09 and 2009-10. In the above view, we see no reason to condone the delay of 484 days in filing the accompanying appeals in respect of each of the Notices of Motion. - NOTICE OF MOTION NO.2785, 2786, 2790, 2797, 2798 OF 2016, INCOME TAX APPEAL (L) NO. 1449, 1450, 1453 , 1452, 1451 OF 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for delay in filing the appeals in all the five Notice of Motion are identical. This is so as the fact situation is also identical. 3. The affidavit in support of this application states that the order dated 20th February, 2015 was given to Advocate for preparing a draft Memo of Appeal. The Advocate forwarded the draft of the Memo of Appeal to the applicant in June, 2015. Thereafter the then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate to whom the papers were given for preparing to draft the Memo of Appeal. Further, the erstwhile CFO has left the Company in February, 2016 and the affidavit states that the former CFO who left the Company in February, 2016 was somehow under the impression since the amount under dispute had already been deposited that there is no urgency in filing the appeal. The basis of the former CFO' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading of the affidavit that the applicant assessee had filed these appeals on review of its earlier decision to accept the Common Order of the Tribunal dated 20th February, 2015 relating to Assessment Years 2003-04, 2005-06, 2007-08, 2008-09 and 2009-10. 7. In the above view, we see no reason to condone the delay of 484 days in filing the accompanying appeals in respect of each of the Notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
