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TMI Blog2019 (5) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... IAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER For the Appellant : Shri Tej Mohan Singh, Adv. For the Respondent : Shri Ashish Gupta, CIT DR ORDER PER BENCH: The present appeals for different assessment years have been preferred by different but related assessees/sister concerns against the separate orders of the Ld. Commissioner of Income Tax (Appeals) -2 (hereinafter referred to as ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which the project in question to be run by the assessee company, unfortunately, could not get the environmental clearance and, therefore, had been abandoned and, therefore, the employees retrenched. Due to the aforesaid fact, there was no employee of the assessee company to receive the aforesaid impugned orders of the CIT(A) and the same were never served upon the assessee. That thereafter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to unavoidable circumstances, which was beyond the control of the assessee company. The Ld. counsel for assessee has also invited our at tent ion to the impugned order of the A.O. as well as of the CIT(A) to show that the impugned order of the A.O. as well as of the CIT(A) is ex-parte order. 4. The Ld. DR, on the other hand, has submitted that there is a long delay of 559 days in filing the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order accordingly. 6. Now coming to the merits of the case, the assessee has filed a separate affidavit of Shri Gurmeet Sodhi, Director of the assessee company, wherein identical pleadings have been made and it has been deposed that due to the aforesaid reasons explained, the assessee company could not appear and present its case during assessment proceedings carried out by the A.O. u/s 153(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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