2014 (12) TMI 142

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..... th July, 2013. It is passed by the Income Tax Appellate Tribunal, Mumbai Bench in Income Tax Appeal No. 2432/Mum/2012. 2) This is Assessee's Appeal. He submits that substantial questions of law arise from the Tribunal's order impugned in this Appeal, which is refusing to condone the delay of 550 days in filing of an Appeal before the Tribunal. The Appellant states that he is a senior citi .....

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..... .Bharucha for the Revenue and perusing the order of the Tribunal we are of the opinion that the Appeal raises substantial questions of law, which reads as under: "(A) Whether on the facts and in the circumstances of the case, the Tribunal was right in declining to condone the delay of 553 days in filing the Appeal? (B) Whether on the facts and in the circumstances of the case, the Tribunal was r .....

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..... hough the Assessee was advised on earlier occasion and which he claims to be an ill advice, he has not given the particulars of the person or legal advisor consulted by him, nor he has given the further details as to when he was contacted and what were his qualifications. We are of the opinion that the Tribunal was not justified in proceeding on these lines. In the admitted facts and circumstances .....

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