9911796707
TMI Blog2025 (1) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny under CASS and notice under section 143(2) was issued on 23rd August, 2010 and served on the assessee. Subsequently notice under section 142(1) was issued on 12th August, 2011 and duly served upon the assessee. The assessee's representative filed the supporting documentary evidences and explained the return. On perusal of the return, the assessee claimed deduction under section 80IB in a defective manner. Accordingly, it was communicated to the assessee by letter dated 17th November, 2011 that there happens to be certain deficits in the eligibility of her claim for the said deduction and the reasons were invited to show-cause why the claim of deduction under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho is an Advocate but he did not file the appeal in time. Thereafter she handed over the appeal papers to the assessee. Then the assessee searched for a new Lawyer and in the month of May, 2018, the assessee had appointed one Mr. Ashok Chatterjee, FCA for filing the appeal before the ITAT, Kolkata with a condonation petition for delay in filing the appeal, but he did not file the appeal. It was the further submission of the ld. A.R. that on May 08, 2024, the assessee was called for a meeting for discussion of the appeal by her Counsel Shri Ashok Chatterjee entrusted the matter to one Shri Mahadev Ghosh, who is an Advocate, for filing of the appeal before the ITAT, Kolkata, finally he filed the appeal before ITAT. 8. It was the further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al available on record. It is an admitted fact that the assessee neither appeared before the ld. Assessing Officer nor before the ld. CIT(Appeals). Before the Tribunal, she filed an appeal with a huge delay of 2655 days. The only contention of the assessee is that she handed over the appeal papers to one Advocate and one Chartered Accountant to file an appeal but appeals were not filed before the ITAT. Therefore, huge delay was occurred due to non-action of her ld. previous Counsels. On perusal of the affidavit filed by Shri Ashok Chatterjee, the appeal papers were handed over to him in the month of May, 2018, but till May, 2024, the assessee has not pursued the matter. On 08.05.2018, she was called for a meeting by Shri Ashok Chatterjee, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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