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TMI Blog2023 (6) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order was emanated from the order of the ld. ADIT, CPC, Bangalore, (in brevity the AO) order passed u/s 143(1) of the Act, date of order 15.03.2011. The assessee has taken the following ground: "1. That the Worthy Commissioner of Income Tax (Appeals) has erred in law and on facts in dismissing the appeal of the assessee in limine by refusing to condone the delay in filing the appeal by the assessee. 2. That the Worthy Commissioner of Income Tax (Appeals) has completely ignored the Affidavit of the assessee dated 19.01.2021 tiled with Worthy Commissioner of Income Tax (Appeals) alongwith Written Submissions. 3. That the worthy Commissioner of Income Tax (Appeals) dismissing the appeal in limine may kindly be set aside with di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd lackadaisical approach on the part of the appellant towards appeal matters. It is therefore evident that the appellant is not able to explain such a huge delay on its part for filing this appeal. On these facts therefore, the delay is not condoned, and the appeal is dismissed in limine. 3. In the result, the appeal is dismissed in limine." 4. The ld. Counsel for the assessee mentioned the reason of delay that the delay was due to non-receiving of intimation by the assessee. It may be served to the assessee's E-mail which was duly maintained by the accountant and the said accountant had not informed to the assessee. The ld. Counsel pointed out that without proper opportunity the deduction u/s 80IB was rejected in processing of return u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yours Faithfully (M. K. Hotels & Resorts Ltd. Jatinder Arora (CA)" 4.1. The ld. counsel mentioned that the assessee wrongly mentioned in Form No. 35 that the date of receiving of intimation was the date of issuance of intimation. The ld. counsel only prayed for accepting the condonation of delay and direct the authority for adjudication of the appeal on merit. 5. The ld. Sr. DR vehemently argued and relied on the order of the ld. CIT(A). 6. We heard the rival submission and relied on the documents available in the record. In fact, there is a delay of 9 years is a huge delay for adjudicating the appeal by the ld. CIT(A). But the assessee also submitted the "reasonable cause" for filing the appeal in delay. In fact, the revenue also not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 29-12-2003, until June, 2008. The Supreme Court held that unless that fact was to be refuted by the Revenue, question of disbelieving stand taken by assessee on affidavit, could not arise and for which reason, High Court should have shown sympathy to assessee by condoning delay in filing concerned appeal(s)." Hon'ble Supreme Court in the case of Shakuntala Devi Jain vs Kuntal Kumari And Ors. AIR 1969 SC 575, 1969 SCR 1006 "We are inclined to accept the statement that she was under the bona fide impression that the certified copy was not ready, and that is why it was not supplied to her by the copying department. It is not a case where it is possible to impute to the appellant want of bona fides or such inaction or negligence as wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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