TMI Blog2017 (2) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... f 3 years and 6 months. HELD THAT:- AR could not justify with any bonafide reasons for the delay in filing the appeal. Therefore, we are of the considered view that the assessee does not deserve for condoning the delay in filing the appeal. Hence, we hereby dismiss the appeal of the assessee by not condoning the delay in filing the appeal within the stipulated period under the Act. - Decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case. 2.2. The Learned Assessing Officer ought to have appreciated the fact that the Form 10 was filed by the appellant in order to accumulate and set apart the income of the trust while the assessment proceedings were in progress. 2.3. The Learned Assessing Officer ought to have allowed the accumulation u/s.11(2) and ought not to have denied the appellant s cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accumulation of income. Hence, the Ld. AO brought the shortfall of the application of income to tax. On appeal, the Ld. CIT also confirmed the order of the AO aggrieved by which the assessee is now on appeal before us. 4. At the outset, the Ld. DR pointed out that there was a delay of 1278 days in filing the appeal by the assessee. When queried with the Ld. AR, it was submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
