TMI Blog2022 (11) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... AO contacted the assessee in January 2022 for recovery of outstanding demand and when he informed that the Assessee that the Assessee s appeal before CIT(A) has been dismissed - HELD THAT:- Assessment Order was passed on 22.12.2017 and the papers must have been handed over to the CA for filing appeal before the CIT(A) in January 2018. It is hard to believe that till January 2022 assessee did not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue : Shri. Ganesh R. Ghale, Standing Counsel. ORDER This is an appeal by the assessee against the order of the CIT(A)-5, Bengaluru, dated 26.06.2018, relating to Assessment Year 2015-16. 2. There is a delay of about 582 days in filing the appeal by the assessee. It has been stated in the affidavit filed by the assessee for condonation of delay in filing the appeal that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal was dismissed. The CA informed the assessee that due to inadvertent error and unintentional oversight, he did not appear before the CIT(A) and the appeal came to be dismissed. Thereafter, the assessee contacted the present Advocate in February 2022 and filed the appeal along with an application for condonation of delay. It is in these circumstances that the assessee has prayed that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y enquiry with the CA about the fate of his appeal. It is even more surprising, when it is said that even the CA did not know that the appeal was listed before CIT(A) and was dismissed for non-prosecution. From the affidavit, it appears that it is only the AO who informed the assessee in January, 2022, that the assessee s appeal before CIT(A) was dismissed. It is thus clear that there has been cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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