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TMI Blog2020 (12) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has explained the reasons for the delay in filing of the MA way of an affidavit. The relevant part of the affidavit reads as under: "2. I am a small businessman staying in Kalol with my wife and carrying on the business of jewellery trading and labour work of jewellery making in the name of "Himani Jewellers" and earn commission income also. I also earn income on investments made out of my savings. 2.1 I am taking the help and assistance of Tax advisors and Advocates Shri Kanubhai Shah/ Shri Vinay Shah, carrying on their tax practice in the name of "Shah Consultancy" at F-31, Silver Plaza, Navjivan Mills Compound, Kalol in relation to preparation of the books of accounts, book keeping, compilation and preparation of necessary d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y my tax advisors, in myself and my family members cases, all the matters before the assessing officers have been taken care of by their office and in the matters of all the appeals before Commissioner of Income Tax (Appeals) and Hon'ble Income Tax Appellate Tribunal, Ahmedabad, the same were handled by one M/s R. B. Rathi & Co., Advocates and Tax Consultants, having their office at 35, New Cloth Market, Ahmedabad - 38002. I was under honest belief that all the assessment and appellate proceedings were being taken care of and attended to by the said advocate firm in laision with my tax advisors M/s Shah Consultancy. 2.5 Recently, I was informed that said Mr. R. B. Rathi had expired due to health related problems during December, 2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned circumstances is only because of total negligence and carelessness of my Tax advisors and there is no mala fide intention on my part. 3. It is submitted by the ld.counsel for the assessee that since there is sufficient reasons for the assessee for not filing the appeal in time, the delay in filing the MAs. may be condoned, and the MA may be taken for hearing on merit. The ld.counsel for the assessee has also submitted that the assessee want to avail benefit under the VSV scheme, therefore, the MAs may be restored to consider the same on merit. 4. We have heard both the parties and gone through the record carefully. The reasons for delay in filing present two MAs cannot be simply brushed aside, as the same are based on the facts narra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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