TMI Blog2018 (12) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... , can be condoned. We cannot loose sight of the contentions of the Counsel for the Assessee that, on the same issue, for the succeeding as well as for the preceding AY, the Assessee had filed appeal before the Tribunal and that issue being covered by the Judgment of the High Court, such appeals were allowed. Therefore, we would not readily accept the fact that the Assessee was not interested in fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e's explanation, particularly, the statement that Asseessee's appeal was ready for presentation before the Tribunal. The Tribunal examined all aspects of the Assessee. - INCOME TAX APPEAL NO. 407 OF 2016 - - - Dated:- 18-12-2018 - AKIL KURESHI M.S. SANKLECHA, JJ. Ms. Aarti Agarwal with Ms. Laxmi Rungta and Ms. Neha Anchlia i/b. Agrud Partnes, for the Appellant. Mr. N. C. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Assessee's request for condonation of delay. The Tribunal also recorded that the statement made in the affidavit, were not entirely accurate. The Tribunal held that if the Appeal for the present Assessment Year 2005-06 was already prepared as contended by the Assessee, there was no reason for not filing such Appeal along with Appeal for the Assessment Year 2007-08. 4. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed. 6. We have perused the Affidavit filed on behalf of the Assessee before the Tribunal in support of the request for condonation of delay. We do not find that the delay, which was substantial in any case, was properly explained. The relevant facts were not elaborated in such affidavit. In face of such affidavit, we do not think that the delay in excess of 700 days, caused in filing appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld remand the proceedings before the Tribunal after setting aside the impugned Judgment. The Assessee would be at liberty to file additional affidavit in support of the request for condonation of delay. Such affidavit may be filed before 31st January, 2019 before the Tribunal. 7. Before closing, we may clarify that merely because in the present case, the Appeal was filed not simultaneously alon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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