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AJ Brothers Versus Deputy Commissioner of Income Tax Circle 1

2017 (8) TMI 246 - GUJARAT HIGH COURT

Period of limitation - sufficient cause for not preferring the appeal within the time before CIT(A) - Held that:- When the tax consultant of the assessee had filed an affidavit suggesting that the order of assessment was served on him and he had not supplied the copy to the assessee, ordinarily, this should have been treated as sufficient cause preventing the assessee from filing appeal within the period of limitation. To that extent, the Commissioner was not correct in holding that the explanat .....

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, would be of no consequence. - Matter remanded back. - TAX APPEAL NO. 267 of 2017 - Dated:- 1-8-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : Ms Vaibhavi K Parikh, Advocate For The Opponent : Mr Pranav G Desai, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal dated 20.03.2015 and further an order dated 11.08.2016 passed by the Tribunal in rectifi .....

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014. Under section 249 of the the Income Tax Act, 1961 ('the Act' for short), such appeal had to be filed within 30 days. The appeal of the assessee was delayed by 278 days. To explain such delay, the assessee filed an affidavit dated 27.05.2014 of the tax consultant mainly suggesting that the order of assessment was served on him but he had due to oversight, not supplied the same to the assessee. 4. The Commissioner (Appeals) was however unmoved. He did not accept the explanation. He wa .....

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d on 11.08.2016. 6. The short question involved in the present appeal is whether the assessee made out sufficient cause for not preferring the appeal within the time. Section 249 of the Act, while laying down the period of limitation of 30 days for presenting the appeal before the appellate Commissioner, under subsection (3) thereof, empowers the Commissioner to admit an appeal after the period of limitation if he is satisfied that the appellant has provided sufficient cause for not presenting t .....

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r was not correct in holding that the explanation was frivolous or that it lacks credence. Had this been the only issue, without there being anything further, we would have allowed the appeal and condoned the delay in filing the appeal before the Commissioner. However, the learned counsel Shri Desai appearing for the Revenue on notice, submitted that even such affidavit is not stating correct facts. He submitted that a copy of the order of assessment along with the demand notice was served on th .....

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