2010 (8) TMI 590

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..... ile Chartered Accountant could not be received in time - The Tribunal has found that the delay has been properly explained by the assessee and after convincing with the said reason assigned by the assessee, the Tribunal has exercised its discretion in favour of the assessee - When such a discretion is exercised based upon the materials available on record, do not find any reason to interfere with .....

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..... could not be filed against the orders passed by the Assessing Officer within the prescribed time in view of the fact that the assessment orders have been misplaced and the assessee was made to change the authorised representative viz., Chartered Accountant. It is further stated that, in view of the above said facts, the records will have to be received from the erstwhile authorised representative .....

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..... t cause for condoning the delay in filing especially in the absence of any documentary proof provided by the assessee?" 4. Mr.Patty B.Jeganathan, learned standing counsel for the appellant submitted that the assessee was not diligent enough in filing the appeals within the time. Learned counsel further submitted that the assessee was adopting delaying tactics and therefore, the Tribunal has comm .....

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..... lso filed an affidavit explaining the reason for the delay. It is not the case of the Revenue that the said affidavit filed by the Chartered Accountant is false. There is no serious dispute regarding the affidavit filed by the Chartered Accountant. 6. It is not in dispute that there is some delay in filing the appeals by the assessee. However, the mere delay itself cannot be a ground to hold tha .....

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..... eals). Hence, we do not find any substantial question of law involved in these appeals. Accordingly, the appeals stand dismissed. 7. Considering the fact that the assessment years, which are subject matter of the appeals are 2000-2001 and 2001-2002 respectively, we are of the opinion that it is a fit case where the Commissioner of Income-tax (Appeals) will have to decide the issues in the appeal .....

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