9911796707
TMI Blog2013 (4) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed these two appeals challenging the revision order passed by Ld CIT, Trivandrum u/s 263 of the Act and they relate to the assessment years 2006-07 and 2007-08. 2. Both the appeals are barred by limitation by 344 days. The assessee has moved petitions along with affidavits for both the years requesting the bench to condone the delay in filing these two appeals and admit them for hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. I request the honourable Tribunal to kindly condone the delay and to admit the appeal for hearing. 3. Both the parties, first addressed on the question of limitation. The Ld Counsel appearing for the assessee submitted that the assessee was suffering from back pain and numbness associated with the Diabetes Mallitus and she was undergoing treatment during the time the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal. As per the medical certificate attached by the assessee to the petitions filed by her, she had undergone treatment from a Doctor from 01-03-2011 to 02-06-2011. According to the assessee, she received the orders of the Ld Commissioner on 18-03-2011 and appeal should have been filed by 17.05.2011. However, the assessee has filed the appeals only on 25.04.2012. The assessee has simply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck pain and numbness associated with Diabetes Mellittus. The certificate further states that the treatment and bed rest should be continued for an indefinite period. It is pertinent to note that the medical certificate did not mention that the assessee was immobilised or she was under treatment as in-patient . Further the assessee has simply stated that she misplaced the impugned orders of Ld CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim of the assessee that she could notice the omission upon receiving pressure from the department lacks substance, meaning thereby that there was failure on the part of the assessee to explain the delay day by day. Accordingly, in our view, the assessee has failed to demonstrate reasonable cause for the delay in filing these two appeals. Accordingly, we dismiss both the appeals in limine, as unad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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