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TMI Blog2022 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the CIT(A) and ITAT. Appeal must fail and it is accordingly dismissed. - INCOME TAX APPEAL NO. 581 OF 2017 - - - Dated:- 13-9-2022 - HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND HON'BLE MR. JUSTICE UMESH M. ADIGA APPELLANT (BY SHRI. S. ANNAMALAI, ADVOCATE) RESPONDENT (BY SHRI. M. DILIP ADVOCATE FOR SHRI. K.V. ARAVIND, STANDING COUNSEL) JUDGMENT P.S. DINES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Brief facts of the case are, the return filed by the assessee for A.Y.2009-10 was processed under Section 143(1) of the Income Tax Act, 1961 ('Act' for short). It was selected for scrutiny and Assessment Order was passed on November 28, 2011. Subsequently, vide order dated May 05, 2012, penalty has been imposed. 4. Assessee challenged the Assessment Order dated 28.11.2011 before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consider the appeal on merits. 7. Shri. Dilip, for the Revenue argued opposing the appeal. 8. We have carefully considered rival contentions and perused the records. 9. Undisputed facts of the case are, Assessment Order was passed on 28.11.2011. Assessee has challenged the same before CIT(A) after 1468 days. The reasons for the delay is stated in para 3 of the Statement of facts filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and the ITAT has upheld the said order. 11. The reason shown by the assessee that Assessing Officer had insisted to make certain additions and with the hope that no penalty would be imposed, the assessee gave a consent letter, is not acceptable. Hence, no exception can be taken to the orders passed by the CIT(A) and ITAT. 12. Resultantly, this appeal must fail and it is accordingly dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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