9911796707
TMI Blog1986 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 as being time-barred. The assessee's application for condonation of delay was rejected by her, as according to her, there was no reasonable cause whatsoever for the delay. It was explained before her by the assessee that delay of 17 months and 20 days in filing the appeal had taken place on account of the wrong advice of the earlier counsel Shri Chander Prakash Mittal. The assessment order was g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee filed the present appeal. In view of these circumstances the assessee requested the AAC to condone the delay. The ld. AAC, however, did not regarded the above said circumstances as to constitute the reasonable cause for the condonation of the delay and accordingly dismissed the assessee's appeal in limine as time-barred. 2. The assessee has grievances against the aforesaid order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case are not identical to the facts of any of the said authorities. What has happened in the present case is that the assessee did receive the order of the ITO in time, and he did get it examined through his counsel for the purpose of filing the appeal, and the opinion of the ld. counsel of the assessee at the relevant time was that no appeal against the order should be filed. Accordingly th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due deliberation and consultation. This decision was not taken under a mistaken notion but after a proper legal advice. Simply because a different counsel gives a different opinion, the original advice given by the counsel in the normal discharge of his functions cannot be regarded being any or as a mistake. At the best it is a case of two opinions. The assessee's application for condonation of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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