2022 (11) TMI 1047

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..... ons were explained on day to day basis in the said notarized affidavit. Merely, stating that assessee s office shifted to head office building does not constitute the valid reason which really prevented to assessee to file the appeal in time. The statement of misplacing of order, in our opinion, the assessee made the same very casually which was made for the purpose of making a statement without any basis. We note that the assessee is a District Central Co-op. Bank, managed by highly qualified officers and well trained professionals in respect of accounts and litigation. Therefore, statement of, that the impugned order was misplaced due to shifting of assessee s office to head office building is a mere statement without any evidence made .....

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..... original order found subsequently and due to which there was a delay in filing the present appeal in time. He argued though it is inordinate delay but the delay was caused inadvertently by misplacing of impugned order. The ld. AR argued that there was no intention on behalf of the assessee to file the appeal with delay but it was caused due to shifting of assessee s office to head office. 3. The ld. DR, Shri M.G. Jasnani vehemently opposed the arguments of ld. AR and the contents of affidavit filed by the General Manager representing the assessee. The ld. DR argued that there was no evidence to show the shifting of assessee s office to head office building and the assessee did not place on record any evidence explaining the delay on day .....

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..... fessionals in respect of accounts and litigation. Therefore, in our opinion, the statement of, that the impugned order was misplaced due to shifting of assessee s office to head office building is a mere statement without any evidence made for the purpose of filing the said affidavit. Therefore, the assessee failed to show valid reasons explaining day to day basis with evidences for the delay of 402 days which really prevented the assessee in filing the appeal in time. Therefore, in the absence of such valid reasons the arguments advanced along with the averments in the notarized affidavit deposed by the General Manager representing the assessee are rejected. Thus, the delay of 402 days is not condoned and the appeal is dismissed. 5. In .....

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