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TMI Blog2020 (2) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee filed a petition for restoration of the appeal and CIT(A) has not passed any order of restoration and since the assessee was waiting for the order of restoration and hence, the assessee was unable to file the appeal before the Tribunal in time - HELD THAT:- Admittedly, the assessee has not filed any material showing that the assessee has filed restoration petition before the ld. CIT(A) for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 11, Chennai, dated 29.06.2018 relevant to the assessment years 2014-15 and 2013-14. 2. Both appeals filed by the assessee are delayed by 317 days in filing the appeal before the Tribunal. The assessee has filed a petition for condonation of the delay in support of an affidavit. By referring to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the ld. CIT(A) to recall the order passed by the ld. CIT(A). It was further submission that no such power is vested by the ld. CIT(A). Therefore, the assessee fails to give proper explanation to condone the huge delay of 317 days and pleaded for dismissing both the appeals of the assessee. 4. We have heard both the sides, perused the condonation petition and the affidavit filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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