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TMI Blog2018 (6) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... h the CIT (Appeals) [CIT(A)] 34, Earnest House, Nariman Point, Mumbai, the same would be accepted by the Revenue. In the above view, in case the petitioner does files an appeal in the physical form with the office of the CIT(A) 34 at Earnest House, Nariman Point, Mumbai within a period of 2 weeks from today, the same would be entertained by the CIT(A) without taking up plea of limitation. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unications were pasted on the petitioner's residential door on 12th February, 2018. The impugned order and the notices have been issued to the petitioner on the basis of his being the legal heir of the Assessee, one Late Ms. Shobha Ahuja. 2. Prima facie, it appears, that the impugned order and the consequent notices have proceeded on the basis that the petitioner is the legal heir of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 till the next date. Stand over to 22nd March, 2018. 3. The affidavit in reply has been filed. However, the aforesaid grievance of the petitioner as specifically indicated in paragraph nos. 17 to 20 of the petition have not been addressed by the Assessing Officer. 4. In the above view, Mr. Kotangle, learned Counsel for the Revenue seeks time to take instructions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act. The limitations of the computer system cannot defeat the provisions of the Act and particularly the statutory right of appeal. 5. In the above view, the petition is adjourned to 26th April, 2018 by which time the respondent to file an affidavit indicating the manner and the procedure to be followed by the petitioner to challenge the assessment order dated 8th December, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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