TMI Blog2017 (2) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... aving realized that she has filed the appeal late before the CIT(Appeals), she did not make any effort to file the appeal before the Tribunal in time. No fresh evidence is filed with regard to non-filing of appeal by the ld. Authorized Representative. If the Authorised Representative has not discharged his duties in time, it amounts to professional misconduct, for which the assessee ought to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the same is illegal, unlawful, improper, irregular and opposed to law and facts and circumstances of the case. 2. That the Hon'ble Commissioner of Income Tax erred in upholding the assessment of the Appellant's Total Income made by the Assessing Officer ignoring the particulars of income declared in Part-B- TI and Schedule -BP of the ITR-4 filed by the Appellant. 3. That the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax erred in dismissing the appellant's appeal holding that the appeal of the appellant is not maintainable on the ground that the Appellant did not resort to filing the Revised Return of Income though she had time to do so. 6. That the Hon'ble Commissioner of Income Tax erred in holding that the reasons adduced by the Appellant for the delay caused as not convincing and thus di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. It is also evident from the record that before the CIT(Appeals) also, the appeal was filed late by 564 days which was not duly explained by the assessee and the CIT(Appeals) was forced to dismiss the appeal being barred by limitation. Even before the Tribunal also, the assessee did not file the appeal in time. Therefore, the ld. DR contended that the appeal be dismissed being barred by limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify his act. But, nothing was done. Therefore, the story propounded by the assessee cannot be believed. Since the assessee is a habitual defaulter, she deserves no concession by the authorities. I am therefore of the view that it is a fit case where the condonation of delay in filing of the appeal can be denied. Accordingly, I decline to condone the delay in filing of appeal. Therefore, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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