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TMI Blog2014 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals)-I, Chennai dated 27.10.2010 except in ITA No.2295/Mds/2013 wherein it is dated 20.12.2010, dismissing all cases in limine for want of payment of 'admitted' tax in proceedings under section 143(3) of the Income Act 1961 (in short the 'Act'). 2. At the outset, both parties point out that these appeals suffer from delay of atleast 1100 days in filing and identical condonation petitions have been preferred by all four assessees. Thus, we take up ITA No.2293/Mds/2013 as the 'lead' case. 3. In this case, it is to be seen that the appeal is time barred by 1100 days delay in filing. The assessee has filed a condonation petition dated 27.12.2013 as under:- "1. I am the Appellant herein and as such I am well acquainted with the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Hypertension for the period from November 2010 to November 2013. He was strictly advised by the Doctors that any little strain may cause anxiety to his life itself. Therefore we did not informed to him about the legal proceedings and we were not in a position to consult our Lawyer. 6. In the circumstances the Government of TamilNadu had deposited the Award amount a sum of Rs.16,79,59,743/- on October 2012 on the file of Learned Sub-Court, Kancheepuram in the LAOP No.2 of 2011 for the land acquired from the EVP estates and properties development ltd, Chennai 600 040. However the Tax Recovery Officer has attached the said award amount under the provisions of Section 226(4) and Rule 31(11 Schedule) of the Act 1961 towards the tax liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Recovery Officer giving consent to adjust the compensation awarded for land acquisition lying in the Hon'ble Sub-Court, Kancheepuram against the arrears of Tax for the Appellant and other assessee viz. E.V.P. Housing Chennai Pvt. Ltd. PAN:ACQPR0638B, Mr. E.V.Perumalsamy Reddy, PAN: AGMPP5434D, Mrs. P.S. Rajeswari, PAN No.ACQPR0638B and Mr. E.V.P. Santhosa Reddy, PAN:AGYPR3116N a sum of Rs.10,06,41,779/- Hence the Appellant is entitled to contest this appeal on merit. Now the Tax Recovery Officer conducted survey u] s.133A(3)(ia) of IT Act. Hence I am advised to file this appeal. Now there is a delay of 1127 days in filing this appeal. The delay is not wilful or wanton. It is only due to the reasons stated above. Hence this app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal. The CIT(A) has dismissed her appeal in limine on the ground of non payment of admitted tax. Before us, the assessee has filed the abovesaid condonation. A perusal thereof makes it clear that this is not the case that she herself or her husband Shri. E.V. Perumalsamy Reddy was not aware of the CIT(A) order under challenge. So, it is not a case of lack of knowledge about the CIT(A) 's order. The assessee's averments in the condonotion petition read that her husband had undergone bypass surgery and treatment of diabetes mellitus associated with hypertension from November, 2010 to November,2013. She supports this by way of a medical certificate dated 16.11.2013 issued by Mohan Nursing Home, Chennai. However, this only appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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