TaxTMI 
TaxTMI 
2019 (12) TMI 504
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....R KUL BHARAT, J.M: This appeal by the assessee is directed against order of the CIT(A), Ujjain dated 22.8.2017 pertaining to the assessment year 2008-09. The assessee has raised following grounds of appeal: 2. The present appeal is barred by time. The assessee has filed an application seeking condonation of delay of 150 days. Ld. Counsel for the assessee reiterated the submissions as made in the....
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....ve heard the rival submissions, perused the materials available on record. The assessee has filed an affidavit stating the reasons for non-filing of the appeal within the time prescribed. It is stated that the appeal papers and authority were duly handed over to the Chartered Accountant looking after the case. But due to negligence of the partner of M/s. Ankur Kumar Goyal, delay could not be avoid....
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....assing of order dated 29.12.2003 until June, 2008. Unless that fact was to be refuted, the question of disbelieving the stand taken by the appellant(s) on affidavit, cannot arise and for which reason, the High Couirt should have shown indulgence to the appellant(s) by condoning the delay in filing the concerned appeal(s). This aspect has been glossed over by the High Court." Respectfully followin....
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....at the assessing officer failed to appreciate the facts available on records. It is contended that information was duly placed before the A.O. during the original assessment. 7. Per contra, Ld. D.R. opposed these submissions and pointed out that no such grounds were raised before Ld. CIT(A). 8. I have heard the rival submissions and perused the materials available on records. From the records, i....