9911796707
TMI Blog2017 (11) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee, aggrieved by the order of the Learned Commissioner of Income Tax(A)-3, Chennai dated 29.06.2015 pertaining to assessment year 2009-10. 2. The assessee has raised the following grounds for adjudication. 1. The order of the Learned Commissioner of Income Tax (Appeals) confirming the order of the Assessing Officer is illegal, contrary to law and facts and is liable to be dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10, the assessee filed his Return of Income on 22.05.2009 declaring an income of `4,40,3301-. The case was selected for scrutiny and assessment was completed u/s 143 (3) vide order dated 29.05.2011, wherein an amount of `32,17,717/- was added as undisclosed cash deposit into bank account with IDBI. Against the aforesaid order of assessment, the assessee filed an Appeal before the CIT(A) Coim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch in the office premises of the Petitioner, he found that the appellate order was misplaced by his staff and subsequently was lost track of. It is submitted that the delay in filing the present appeal is neither wilful nor wanton but due to the reasons stated above. The Petitioner has a good case on merits and will be put to irreparable loss and hardship if the aforesaid appeal is not admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f doubt that the appellant was diligent and was not guilty of negligence, whatsoever. The sufficient cause within the contemplation of the limitation provisions must be a cause which is beyond the control of the party invoking the aid of the provisions. The Hon'ble Supreme Court in the case of Ramlal Vs. Rewa Coalfields Ltd. in AIR 1961 (SC) 361 has held that the cause for the delay in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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