9911796707
TMI Blog2013 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2007-08 is late by 328 days and the appeal for the assessment year 2008-09 is late by 158 days. For both the years, the assessee has filed an affidavit for condoning the delay. 3. As per the affidavit filed by the assessee for condonation of delay being the affidavit dated 05.03.2012, it has been submitted that earlier, the tax matters were being looked after by a Chartered Accountant M/s. J M Patel & Bros. and even after losing the appeal before Ld. CIT(A), the C.A. did not advise the assessee to file further appeal before the Tribunal. It is further submitted in the affidavit that subsequently, the assessee came to know about this situation when the assessee started receiving telephone calls from the office of the A.O. with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit filed by the assessee, it was submitted by him that the affidavit of the assessee lack specifics and is vague and without committing anything. Reliance was placed by him on a judgement of Hon'ble Apex Court rendered in the case of Vedabai alias Vaijayanatabai Baburao Patil Vs Shantaram Baburao Patil & Others as reported in 253 ITR 798 and it was submitted that in this judgement, it was held by the Hon'ble Apex Court that distinction must be made between a case where the delay is inordinate and the case where delay is of a few days. Reliance was also placed on Third member decision rendered in the case of JCIT Vs Tractors & Farm Equipments Ltd. as reported in 104 ITD 149 (Chennai) (TM). 6. We have considered the rival submissions, per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not follow up the matter with the tax consultant. Under these facts, it was held by the Hon'ble Gujarat High Court in that case that the causes shown by the assessee were genuine and bona fide. In the present case, this is the only submission before us that the C.A. did not advise the assessee for filing further appeal. This is also not shown before us that the assessee contacted the concerned C.A. and wanted his advice in the matter and even then, he did not advise the assessee to file further appeal. In the present case, the contention raised is this that the assessee was not even aware about any tax demand standing in the name of the assessee. The assessee himself says in para 5 of the affidavit dated 15.02.2013 that he came to know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority, the demand is continuing and even if the appeal has been rejected then there are further higher forums for filing appeal. This is also very strange to note that the assessee is pointing out error that the C.A. did not advise properly and when he came to know about this, he engaged an Income tax Practitioner and not any other CA or Advocate. Even affidavit of such income tax practitioner is also not filed before us. As per the above discussion, it is apparent that the assessee was totally negligent. 7. Now, we examine the applicability of the judgement cited by the Ld. D.R. As per the judgement of Hon'ble Apex Court rendered in the case of Vedabai alias Vaijayanatabai Baburao Patil (supra), distinction must be made betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, the assessee has come to know about this only in Feb 2012 when he started receiving telephone calls from the office of the A.O. This goes to show that the assessee was not taking due care and attention and was negligent. Under this factual poison, we are of the considered opinion that it cannot be accepted that it is a sufficient cause for the delay that the concerned C.A. did not advise the assessee for filing further appeal since the assessee did not approach to the concerned C.A./Advocate/ITP to know about the result of an appeal filed by the assessee and did not ask the advice of the concerned tax expert who was looking after his tax matters for further course of action. It cannot be expected that such tax expert will go to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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