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TMI Blog2014 (7) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order dated 17.04.2009, which was time barred by 25 days. However, neither the particulars of the said appeal are stated nor the ultimate result thereof. This much is from paragraph 2 and 3 of the application. However, the contents of the paragraph 4 are to the effect that nobody could keep a track on the events and, hence the due date of filing the present appeal lapsed ! What is meant by these submissions remains anybody's guess. Then, an appeal was filed at Jaipur Bench in the year 2011, which was withdrawn on 16.07.2012. Even thereafter, this appeal has been filed at Jodhpur only on 03.10.2012. Viewed from any angle, we do not find even a semblance of cause to entertain this grossly belated appeal. X X X X Extracts X X X X X X X X Extracts X X X X ..... s (as against the last date being 30.08.2009). 3. That the said delay of 25 days occurred due to a decision of filing of a Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961 first, against the impugned order dated 17.04.2009, in as much there are certain apparent mistakes which could be got rectified from the ld. ITAT. Under the aforesaid background, the humble appellant-assessee was advised by his Counsel that it is better to wait for the decision of the ld. ITAT on the aforesaid Miscellaneous Application where from the desired relief can be expected looking to the nature of the matter, instead of burdening the Hon'ble High Court. Accordingly, the humble appellant-assessee remained under a bonafide belief that he will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect place for filing the present appeal may be with the principal Bench of the Hon'ble Rajasthan High Court, the same was withdrawn with a liberty to file fresh appeal. The Hon'ble Rajasthan High Court, Jaipur Bench, Jaipur vide its order dated 16.07.2012 treated the appeal filed before them as dismissed and withdrawn with a liberty to file fresh appeal before principal seat at Jodhpur. It is under this background, that the present appeal is being filed. A certified copy of the said order was obtained on dated 24.07.2012. It is, therefore, humbly prayed that this application may kindly be accepted and be allowed in the interest of justice and the delay may kindly be condoned." 4. Having gone through the application twice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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