9911796707
TMI Blog1978 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... n and also on the ground that it was incompetent. Relevant facts, in brief are that the assessee's original assessment for asst. yr. 1967-68 was completed by the ITO under s. 143(3) on 25th Feb., 1972 in which total income was determined at Rs. 1,18,507. This assessment was set aside by the A.A.C. vide his order dt. 1st Oct., 1974. Fresh assessment was made by the ITO under s. 143(3) on 28th Feb., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er s. 263 was dismissed by the Tribunal by its order dt. 9th Feb., 1977. 3. The assessee filed and appeal against the order of the ITO passed on 28th Feb., 1975 on 26th Dec., 75. The AAC has held that there was inordinate delay in filing the appeal before him for which there was no justifiable cause. He also held that as the assessee has not filed the notice of demand along with the memorandum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, that the ITO refused to supply a duplicate copy of demand notice and that in any event it was procedural lapse for which AAC should have given an opportunity to the assessee to rectify. This, it was stated, was admittedly not done. The Departmental Representative has, on the other hand, strongly relied on the order of the AAC In particular, taking us through the evidence Shri Alphonso, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the ITO that he was not to be blamed for not furnishing the particulars asked for and that a fresh opportunity might be given to him. The ITO rightly or wrongly did allow the assessee that opportunity by re-opening the assessment made by him earlier vide order dt. 31st March, 1975. We fail to understand how can one expect the assessee to file an appeal before the AAC when the order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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