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TMI Blog2017 (5) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment order was validly served upon to the assessee through speed post in the year 2002. Thus the appeal was clearly time barred by 10 years 1 month and 18 days. The assessee did not file any application for condonation of delay and no sufficient material was produced before Ld. CIT(A) to explain delay in filing the appeal to the satisfaction of the Ld. CIT(A). Ld. CIT(A) was therefore justified in holding that appeal of assessee is time barred and is not maintainable. - Decided against assessee. - ITA No.851/Del/2016 - - - Dated:- 5-5-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Shri Suresh Kumar Gupta, CA For The Department : Ms.Bedobni, Sr. DR Per BHAVNESH SAINI, Judicial Member ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment of post showing that the order has been dispatched through speed post No. ED 200565731 IN dated 28th March, 2002. Thus there is a contradiction in the date of service as per claim of assessee and as apparent from the demand notice / speed post receipt. Ld. CIT(A) after perusal of the record noted that the assessment order has been sent to assessee on 28th March, 2002 through speed post but assessee claimed that appeal filed on 18th June, 2012. There is no application filed for condonation of delay. The explanation of the assessee in this regard was sought. The assessee did not dispute that assessment order was sent through speed post on 28th March, 2002 at the correct addressee of the assessee. The assessee also did not dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized person was not proved. The assessee was not able to show that order for the relevant assessment year was not received by him. It was also observed that assessee had filed copy of GPA given to his brother Shri Kapil Dev residing at the same address of the assessee wherein he was authorized to do all the things and also to file appeals, application etc. Ld. CIT(A) therefore noted that the assessment order and demand notice sent by speed post on 28th March, 2002 have been served upon by the assessee at the correct address. The assessee did not file any application in condonation of delay. Therefore it was held the appeal is time barred by 10 years 1 month and 10 days. The appeal was therefore dismissed as not maintainable being time barr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e however did not produce the copies of the passport before Ld. CIT(A)for the period 1998 to 2005. Thus the plea taken by assessee that he was away from India during the relevant period was not proved through any evidence or material on record. The assessee did not dispute passing an ex parte order on 28th March, 2002 and sending a copy of the same through speed post at the correct address of the assessee. There is no denial of assessee through any evidence that the assessment order was not served upon him in the year 2002. The assessee also produced copy of the GPA executed in favour of his brother who was residing at the same address of the assessee whereby he was authorized to file appeals, application etc. The Assessing Officer also con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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