2012 (7) TMI 1074

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..... : Shri Keshave Saxena, CIT(DR) ORDER PER JOGINDER SINGH , judicial member These three appeals are by the different assessees challenging the impugned orders on the grounds as detailed in the respective appeals. 2. During hearing, we have heard Shri Yeshwant Sharma, ld. Counsel for the assessee and Shri Keshave Saxena, ld. CIT(DR). The crux of arguments on behalf of the assessees .....

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..... isfied that the assessee has sufficient cause for not presenting the appeal within the prescribed time. We find that in the impugned orders, there is a mention that the assessees filed petitions for condonation of delay which caused due to inadvertent mistake of the office of the counsel of the assessee. An affidavit to this effect was also filed under oath along with written submissions before th .....

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..... to hear the appeals of the respective assessee on merit and decide in accordance with law. The assessees be given opportunity of being heard with further liberty to furnish evidence, if any, to substantiate their claim. Finally, these appeals are allowed in part for statistical purposes only. This order was pronounced in the open Court in the presence of ld. Representatives from both sides .....

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