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TMI Blog2022 (8) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as before this Tribunal and the reasons stated in the affidavit filed by the assessee is not reasonable cause to condone the huge delay of 2985 days in filing the appeal by the assessee. Further there is no supporting affidavit of the so called accountant Mr. Parashottambhai Rajgor who alleged to have not intimated the receipt of the assessment order, as well as the appellate order to the assessee. In the absence of the same, the reasons given by the assessee is not convincing and therefore the delay of 2985 days in filing the above appeal cannot be condoned. Appeal filed by the Assessee is hereby dismissed. - ITA No. 331/Ahd/2019 - - - Dated:- 5-8-2022 - Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and unaware of income tax compliances. I made gross mistake by relying on the trust of the accountant who did made proper submissions and compliances and which has resulted in the very unfavorable situation to me. Due to change of address, the notices issued for demand recovery after the completion of proceedings were received by me and due to lack of income tax knowledge, I was not able to comply with the same. 4. That, the original notices, assessment penalty orders and other details are also kept by the accountant in his custody and I had no details of the proceedings Further, I had no knowledge of the outstanding demand from date of issue of order till the time the bank account is seized recently by the Assessing Officer. On i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gwith his Accountant Mr. Parshottambhai Rajgor appeared before the Assessing Officer only once and not furnished any details as called for by the Assessing Officer. Therefore based on the materials available on record, the Assessing Officer made various additions on account of unexplained purchase, unexplained sundry creditors and various other disallowances and determined the assessed income at Rs.54,34,300/- and also initiated penalty proceedings u/s. 271(1)(b) for non-compliance of notices u/s. 143(2) 142(1) and also initiated penalty proceedings u/s. 271(1)(c) of the Act. 3. Aggrieved against the same, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) fixed the appeal for hearing on 15.04.2010, 17.05.2010, 10.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the ld. CIT(A), none appeared and before this Tribunal, none appeared on behalf of the assessee. A written submission dated 23.09.2021 field by the Authorized Representative. This is repetition of the affidavit filed by the assessee and relying upon the case laws of Hon ble Supreme Court in the case of Collector Land Acquisition vs. Katiji Others, 1987 AIR 1353 and in the case of N. Balakrishnan vs. M. Krishnamurthy, AIR 1998 SC 3222 (SC) and pleaded to condone the delay of 2985 days in filing the present appeal before the Tribunal. On merits of the case also, the assessee filed a written submission dated 23.09.2021 and enclosing a Paper Book consisting of copy of one page Audited Balance Sheet of M/s. Sai Krupa Agro Centre (Prop. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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