2011 (5) TMI 658

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asonable one - in favour of appellant - ITA No. 262 (Kol.) of 2011 - - - Dated:- 11-5-2011 - B.R. Mittal, and Akber Basha, JJ. Appearances: Miraj D. Shah for the Appellant. Piyush Kolhe for the Respondent. ORDER Akber Basha, Accountant Member The assessee has filed this appeal for the assessment year 2001-02 against the order of the Commissioner of Income-tax (Appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted that the assessee filed the appeal before the Commissioner of Income-tax (Appeals) against the penalty order under section 271(1)(c) which was delayed by 22 months for the reason that the husband of the assessee expired on November 23, 2004. The assessee was passing through a lot of difficulty in managing her affairs after the death of her husband. Hence, this is a reasonable ground and the Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X