9911796707
TMI Blog2019 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... no reason to interfere with the order passed by the ld. CIT(A). Thus, the ground raised by the assessee stands dismissed. - I.T.A.Nos.642 And 643/Chny/2019 - - - Dated:- 19-7-2019 - Shri Duvvuru RL Reddy, Judicial Member And Shri S. Jayaraman, Accountant Member Appellant by: Shri S. Sridhar, Advocate, Erode Respondent by: Shri R. Clement Ramesh Kumar, Addl. CIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 1, Trichy dated 01.01.2019 relevant to the assessment years 2003-04 and 2004-05. For both the appeals, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor on the ground that there was no point to contest in appeal. However, after the decision of the ITAT, Jodhpur Bench in the case of Rawatsar K.V. Sahakari Samiti Ltd. v. ITO reported in 102 TTJ 682, the income, which was disallowed in the assessment order was eligible for deduction and that because of assessee s situation, being located in an interior village, making its exposure to income tax intricacies was almost nil and thus, prayed for condoning the delay of 777 days in filing the appeals. The main thrust for seeking condonation of delay that the meritorious matter should not be thrown out on the ground of limitation and that substantial justice deserves to be preferred. After considering the submissions of the assessee, the ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 causing a delay of 777 days. In case, the assessee filed the appeals after the decision rendered by the ITAT Jodhpur and thereby, there was delay of 15 days to one month of one or two months delay, it may be accepted that the ld. Counsel was not aware or so. But, in this case, the assessee slept more than two years after the decision rendered and published in various journals, the delay of more than two years in filing the appeal cannot be acceptable by any court of law without reasonable cause. We find no reasonable cause, belatedly that too more than two years, in filing the appeals before the ld. CIT(A). We find no reason to interfere with the order passed by the ld. CIT(A). Thus, the ground raised by the assessee stands dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
