9911796707
TMI Blog2016 (7) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... quent occasion some senior counsel advised the assessee to file the appeal, that cannot be a sufficient cause for condonation of delay. We are surprised rather shocked to see that the concerned Chartered Accountant has deposed in the affidavit that he was getting feelers from the AO that the AO would not levy penalty if the assessee would not contest the quantum additions and that it was he who advised the assessee not to file the appeal, even, after receipt of notice regarding the initiation of penalty the proceedings under section 271(1)(c) of the Act. He also deposed before the Ld. CIT(A) in his affidavit that the appeal was not filed because of his advice and that the delay may be condoned. We feel it difficult to digest that such an ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL MEMBER For the Assessee : None For the Revenue : Shri C.W. Angolkar, D.R. ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 24.12.2013 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10. 2. The assessee through its grounds of appeal has agitated the action of the Ld. CIT(A) in dismissing its appeal by holding that the same was barred by limitation. 3. None has come present on behalf of the assessee despite notice being sent. 4. We have gone through the grounds of appeal and are of the view that the appeal can be disposed of after hearing the Ld. D.R. 5. The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit dated 18.08.12 of its authorized representative wherein said representative/Chartered Accountant deposed that he had advised the assessee not to file the appeal against the quantum additions because he was of the opinion that penalty under section 271(1)(c) would not be attracted if the assessee would cooperate with the department in the assessment proceedings and would not file appeal against the quantum additions. It had been further deposed in the said Chartered Accountant s affidavit that he, even did not advice the assessee to file the appeal against the order passed by the AO under section 143(3) of the Act when the notice initiating the penalty proceedings under section 271(1)(c) was also served on the assessee along with the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on 18.03.15. 8. The above sequence of events clearly shows that the assessee was neither serious in prosecuting his appeal before the Ld. CIT(A) nor before this Tribunal. Even the reasons cited by the assessee before the CIT(A) for condonation of delay did not constitute sufficient cause justifying the condonation of the delay period by the CIT(A). In the affidavit the concerned Chartered Accountant/ authorized representative, it has been stated that he was getting feelers from the AO that the AO may waive the penalty under section 271(1)(c) of the Act if the assessee would cooperate in the assessment proceedings and did not contest the same in appeal. It has also been deposed by him that he advised the assessee not to carry the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty the proceedings under section 271(1)(c) of the Act. He also deposed before the Ld. CIT(A) in his affidavit that the appeal was not filed because of his advice and that the delay may be condoned. We feel it difficult to digest that such an advice may be given to an assessee by a Chartered Accountant and then that Chartered Accountant could affirm that he in fact has given such a wrong advice to the assessee by way of deposition in an affidavit. 9. Whatsoever might have been advice of the Chartered Accountant of the assessee, firstly the assessee in fact was not aggrieved by the order under section 143(3) but of the penalty order under section 271(1)(c); secondly the assessee has not shown sufficient cause for condonation of delay in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
