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TMI Blog2018 (6) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... l by the assessee independently. The present appeals filed by the assessee against order of AVO in determining the value of property under section 55A of the Act, are not maintainable and hence, the same are dismissed. Since, the appeals are not maintainable then mentioning the same as Wealth Tax Appeals does not affect the maintainability of the appeals. - Decided against assessee. - WTA Nos.01 to 03/PUN/2018 - - - Dated:- 23-5-2018 - MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM For The Appellant : None For The Respondent : Shri Achal Sharma ORDER PER SUSHMA CHOWLA, JM: This bunch of three appeals filed by the assessee are against orders of CIT(A)-4, Pune, dated 23.02.2017 relating to assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the assessee nor any application was filed for adjournment. However, because of the peculiarity of the facts the appeals were taken up after hearing the ld. DR for the Revenue. 5. First of all the three appeals are filed after delay of 202 days. The assessee has filed a condonation application in this regard wherein it is pointed out that the order dated 23.02.2017 was received by the assessee on 01.05.2017 against which the appeal before the Tribunal were due to be filed by 29.06.2017. However, the appeals were filed on 17.01.2018 and hence, the delay of 202 days. The assessee has given reasons for delay in filing of the appeal late. Before going into the sufficiency of the said reason, let us look at the factual aspect of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation report is also annexed along with the copy of Form No. E with grounds of appeal filed before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) dismissed the appeal of assessee being not maintainable observing that the matter had already been contested before the Commissioner of Income Tax (Appeals) and the quantum appeal for all the assessment years were pending before the Tribunal, Pune. The Commissioner of Income Tax (Appeals) held that there was no cause of action and the appeals filed by the assessee were held to infructuous and dismissed. 8. The assessee is in appeal against the said dismissal order of the Commissioner of Income Tax (Appeals) and had filed present appeals agitated by the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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