9911796707
TMI Blog2022 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 [ in short, hereinafter referred to as 'the Act'] by the ITO, Ward 3(3), Kolkata. 2. Registry has informed that the appeal is time barred by 745 days, for which condonation application has been filed by the assessee by way of an Affidavit stating that the order u/s.250 of the Income Tax Act, 1961, dt.08.08.2017 for the AY 2012-13, passed by the CIT(A)- 2/Kolkata was received by their office assistant on 19.03.2020, however, he didn't bring it to the knowledge of the management and proceeded on leave. The assessee submitted that it was only on 19.03.2020 that the impugned order came to their knowledge. It is stated that the delay was caused due to the change in the working system of the Income Tax Department, from physical to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 restrictions for 740 days and other reasonable cause. We, therefore, in view of the judgment of The Hon 'ble Supreme Court vide Miscellaneous Application No. 21 of 2022 find that the limitation period in filing appeal between 15.03.2020 till 28.02.2022 has been excluded for calculating the limitation period, condone the delay in filing the instant appeal and admit the appeal for adjudication. 4. The assessee has raised the following grounds:- 01) That under the facts & circumstances of the case, the Ld. CIT(A) erred in passing order ex parte without considering the grounds of natural justice under the law. 02) That under the facts and in the circumstances of the case, the Ld. CIT(A) erred in confirming the addition of a sum of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 10-03-2015 assessing total income at Rs. 1,22,00,000/-. 7. Aggrieved, assessee preferred appeal before ld. CIT(A), but failed to appear and thus additions made by ld. AO were confirmed. 8. Aggrieved, now the assessee is in appeal before this Tribunal. Again the assessee failed to appear before us on any of the dates of hearing. Except filing this appeal and an affidavit for condonation of delay no other details are filed. It clearly indicates that the assessee is only trying to prolong the proceeding and has nothing to place on record. On the other hand, the ld. DR vehemently argued supporting the orders of lower authorities and prayed for confirming the order of ld. CIT(A). 9. We have heard the ld. DR and perused the material placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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