9911796707
TMI Blog2019 (9) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent by : Mr. R. Clement Ramesh-Kumar, Addl. CIT ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: This is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-4, Chennai, in ITA No.31/2017- 18/AY 2004-05/CIT(A)-4 dated 19.09.2018 for the AY 2004-05. 2. Shri R.Clement Ramesh Kumar, Addl.CIT, represented on behalf of the Revenue and Shri S.Sridhar, Adv., r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the co-ordinate Bench of this Tribunal in the assessee's own case for the AY 2005-06 that the assessee had been compelled to file the appeal against the Assessment Order for the AY 2004-05. It was a prayer that the Ld.CIT(A) may be directed to dispose off the appeal of the assessee on merits after condoning the delay. It was a submission that when substantial justice is pitted against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbiter finding for the AY 2004-05. This being so, it cannot be said that the assessee has filed the appeal for the AY 2004-05 as an afterthought. It is admittedly only on account of the said finding that the assessee has filed the appeal as there is no other alternative remedy available to the assessee. This being so, as it is noticed that the delay issue is a technical issue and the delay is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
