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TMI Blog2021 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... n of delay filed before the ITAT. Despite several adjournments and lapse of nineteen months, the said application for condonation of delay has not been filed. As appellant, states that he has made repeated efforts, by writing as many as eight communications to the Assessing Officer as well as to the ITO Headquarters, to place on record the application for condonation of delay. He states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile dismissing the appeal, ITAT made several observations against the conduct of the Assessing Officer. The relevant observations of ITAT are reproduced herein below: 10. In the present case, Ld. CIT(A) on admitting the additional evidences directed the AO to examine the case properly by calling the books of accounts and other details and file a Remand Report. However, despite giving several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le appeal before the Tribunal within the period of limitation. Even the authorization by Ld. Pr. CIT to file the appeal have been granted after the period of limitation to file the appeal on 07.06.2016. Therefore, no sufficient cause has been shown to explain the delay in filing the appeal before the Tribunal beyond the period of limitation, not supported by any evidence. We, therefore, hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application for condonation of delay filed before the ITAT. However, despite several adjournments and lapse of nineteen months, the said application for condonation of delay has not been filed. Mr. Raghvendra Singh, learned counsel for appellant, states that he has made repeated efforts, by writing as many as eight communications to the Assessing Officer as well as to the ITO Headquarte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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