TMI Blog2017 (5) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In fact, receipt of an important document, as in the instant case, which is served either personally (by hand) or through registered post, is normally done by affixing a stamp bearing the name and address of the receiving organization. Then, it is not explained as to why the same was not conveyed to the person handling the Income Tax matters in the company, who remains again unspecified, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - ITA No.1114/Mds/2014 - - - Dated:- 19-5-2017 - SHRI SANJAY ARORA, ACCOUNTANT MEMBER Appellant by : Shri G.Baskar S.Sriniranjani, Advocates Respondent by : Shri N.Gopikrishna, Jt. CIT O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-I, Coimbatore ( CIT(A) for short) dated 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order was chanced upon in April, 2014, and the appeal accordingly filed expeditiously through the counsel. 3. Before me, while the ld. AR would rely on the same, the ld. DR would strongly object the admission, stating the same to be wholly unsubstantiated. 4. I have heard the parties, i.e., qua admission, as also perused the material on record. The condonation petition does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Assessing Officer (AO) as well as the ld. CIT(A), who could in any case be approached, so that he could certainly fill in the breach, and who is to be in any case approached, as in fact claimed to have been subsequently. The condonation petition is in vague terms, sans any affidavits by the concerned employees, even whose names are not spelt out, much less by any supporting materials o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Housing Land Development Trust Ltd. [1961] 42 ITR 49 (SC); National Storage Pvt. Ltd. v. CIT; [1967] 66 ITR 596 (SC), as also confirmed by it vide its latest decision in Raj Dadakar Associates v. Asst. CIT (in Civil Appeal Nos. 6455 6460 of 2017 dated 09/5/2017). I decide accordingly. 5. In the result, appeal is dismissed as un-admitted. Order pronounced on May 19, 2017 at Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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