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TMI Blog2012 (10) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... title the assessee for condonation of inordinate delay. Even the appeal filed before the CIT(A) against the assessment order passed by the Assessing Officer was also belated by five months and nineteen days. The assessee has been negligent throughout in pursuing the proceedings - against assessee. - C.M. No. 16634-CII of 2012 and ITA No. 136 of 2012 - - - Dated:- 13-9-2012 - MR. AJAY KUMAR M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... around the city of Yamuna Nagar and other States too. The assessee is a partnership firm consisting of two partners and had filed its return of income for the assessment year 2005-06 on 31.10.2005 declaring an income of Rs. 1790/-. The said return was processed under Section 143(1) of the Income Tax Act, 1961 (in short the Act ). Proceedings were initiated for scrutiny assessment. During the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to as the CIT(A) ] on 14.7.2008 challenging the penalty order as well as assessment order. The appeal against the assessment order was filed after a delay of five months and nineteen days. The CIT(A), vide order dated 24.3.2011 (Annexure A-9) dismissed the appeal qua penalty order. The appeal against the assessment order dated 20.12.2007 was also dismissed being time barred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of Section 68 of the Act was involved and, therefore, it was a fit case for filing the appeal in this Court. This had delayed the filing of the appeal. 4. After hearing the learned counsel for the appellant, perusing the record and the affidavit in support of the application, we do not find that sufficient cause has been shown for condoning the delay. The plea so taken by the assessee does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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