2017 (8) TMI 1610

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..... nst the order of Ld. CIT(A)-10, New Delhi, dated 23rd November, 2016 for the A.Y. 2010-2011. 2. According to column No.9 of Form No.36, assessee has mentioned 5th December, 2016 as date of communication of the order appealed against, however, appeal is filed in the O/o. Tribunal on 28th February, 2017. According to the Office, the appeal of assessee is time barred by 25 days. 3. Briefly, the fac .....

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..... , the appeal of the assessee was dismissed by the Ld. CIT(A). It may be noted here that Mr. Trilok Dhir, C.A. appeared before the Ld. CIT(A) but did not substantiate any of the grounds of appeal. 4. The assessee in the application for condonation of delay in filing the appeal before the Tribunal, submitted that the delay has occurred due to the fact that assessee's Counsel does not practice befor .....

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..... s for power to condone the delay as well, such delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. It is settled principles of law that provisions relating to the specified period of limitation must be applied with their rigour and effective consequences. In this case, delay for filing the appeal late for only a few days was not condoned. In the .....

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..... ugh Shri Trilok Dhir, C.A. appeared before the Ld. CIT(A). Therefore, it is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. Further, the conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the Ld. CIT(A) to substantiate any of the grounds before the authorities below. Thus, the assessee had .....

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..... Thus, relying upon the above decisions, I hold that assessee failed to explain delay in filing the appeal was due to sufficient cause. Therefore, I reject the application for condonation of delay and dismiss the appeal of assessee in limine being time barred. 8. In the result, appeal of assessee is dismissed.  Order pronounced in the open Court.
Case laws, Decisions, Judgements, Orders .....

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