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TMI Blog2015 (4) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... see for the said delay includes lack of knowledge about the internet, lack of internet infrastructure, and amended provisions which are come into force by Finance (No.2) Act 2004, lack of man power in the Government offices etc - HELD THAT:- We find the Ld. CIT(A) did not condone the delay in filing the appeals before him despite the known and familiar problems troubling the citizens in general an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - Shri D. Karunakara Rao, Accountant Member And Shri C.N. Prasad, Judicial Member For the Assessee : Shri Sanjay Kumar. For the Revenue : Shri Umesh Pathak. ORDER Per D. Karunakara Rao, AM : There are four appeals under consideration filed by the assessee, against the common order of the Ld. CIT(A) Allahabad, dated 13.06.2014 for the A.Ys. 2008-09 to 2011-12. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the CIT(A) for all this years. The appeals were filed belatedly before the Ld. CIT(A). Assessee furnished request for condonation of delay. On hearing the assessee, the ld. Counsel refused to condone the delay. He accordingly, dismissed all these appeals at the admission stage itself. 3. Aggrieved with the said orders assessee filed the appeals before us in time. With the ground the Ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay. 5. On the other hand, Ld. DR on this issue of condonation of delay by the Ld. CIT(A). 6. Having heard both the parties and perused the orders of the revenue, we find the Ld. CIT(A) did not condone the delay in filing the appeals before him despite the known and familiar problems troubling the citizens in general and the present assessee in particular. The problems are plenty that relates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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