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TMI Blog2017 (8) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... epting that it had received the notice under Section 263 of the Income Tax Act on 18/03/2014 and had been to the Income Tax Officer and it was represented to it that the assessment would be taken up by the later date. The affiant of the said affidavit further states that he was not aware that the Appeal could be filed. The Society employed the Charted Accountant on 28th January 2015 and because of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od as stipulated above, the Tribunal shall proceed and decide the Appeal on merits after hearing all the parties concerned. - Income Tax Appeal No. 1073 of 2017, Notice of Motion No. 1231 of 2017 - - - Dated:- 24-7-2017 - S. V. Gangapurwala And A. M. Badar , JJ. Mr.Joel D'souza i/by Mr.R.M.Vanoo, Advocate for the Applicant/Original Appellant Mr.Tejveer Singh, Advocate for the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons were given by the present Appellant. The Appellant is a Society. After receiving the Order under Section 263 of the Act, the affiant visited the office of the Income Tax Officer. Appellant not guided about remedy of the Appeal. The Society is prosecuting for the rights of and on behalf of the members. The delay caused is not intentional one. 3 Mr.Singh, the learned counsel for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd had been to the Income Tax Officer and it was represented to it that the assessment would be taken up by the later date. The affiant of the said affidavit further states that he was not aware that the Appeal could be filed. The Society employed the Charted Accountant on 28th January 2015 and because of which the delay has been caused. 6 It does not appear that the Appellant would stand to ga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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