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TMI Blog2013 (11) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, who has admittedly committed professional misconduct, it also includes the negligence of the appellant, who did not enquire about the filing of the appeal for more than 2 and 1/2 years, and decided to file the appeal, when he received notice of appeal filed by the department - The delay in filing the appeal has not been sufficiently explained - Decided against assessee. - Income Tax App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the petitioner on 24.4.2003. A survey under Section 133A (1) of the Act was also carried out on the assessee's clinic. The registry has reported the appeal to be barred by time of 2 years and 256 days. The appellant has filed an application for condonation of delay. Since we were not satisfied with the explanation given for the delay in filing the appeal, learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against penalty u/s 158BFA (2) before Tribunal, from deponent, then the first time the deponent came to know about non-filing of appeal and then the deponent has searched every file and folders in its office and locate the certified copy of the order of the Income Tax Tribunal dated 31.8.2009, and then appellant came to Allahabad and engaged Mr. Rishi Raj Kapoor, Advocate on 29.9.2012, and get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt and also payment of professional fees of the counsel, court fees and of affirming affidavit in the High Court. It is difficult to believe that the appellant does not know these basic requirement of filing of appeal, and waited for more than 2 and 1/2 years before he made enquiries on 26.9.2012 about the status of the appeal from the Advocate. It is submitted by learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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