9911796707
TMI Blog2022 (5) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... . From the order of Ld. CIT(A), it is noted that Shri. K. Meenakshi Sundaram, ITP, appeared before the first appellant authority and represented the matter of the assessee in appeal. Even before us, the assessee is represented by Shri K. Meenakshi Sundaram, ITP. These facts show that for attending the proceedings before the authorities below, competent professional engagements were made by the assessee for effective representation of her case at various stages. The general and vague reasons given to explain the delay of more than 3 years by passing the buck on the shoulders of auditor does not speak about the reasonable and responsible approach in handling the matter, wherein the tax demand is involved. With the demand of such an amount rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein after referred to as "the Act") dated 22.03.2016. 2. At the outset, it is noted that there is a delay of 1125 days in filing of appeal. Hence, this appeal is barred by limitation. Shri. K. Meenakshi Sundaram, ITP, Ld. Counsel for the assessee represented the matter before us and referred to the petition filed for condonation of delay in filing the appeal, along with affidavit of the assessee dated 24.12.2020. The Ld. Counsel for the assessee explained the reasons for the delay of 1125 days by stating that the assessee received the order of the Ld. CIT(A) on 30.09.2017, which was handed over by her to the auditor Shri Abdul Azeez Ariff. It was explained that the auditor had given an assurance to the assessee that arrangements will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than 3 years by passing the buck on the shoulders of auditor does not speak about the reasonable and responsible approach in handling the matter, wherein the tax demand for the sum of Rs. 16,34,530/- is involved. With the demand of such an amount remaining outstanding on the part of the tax payer, there is a reasonable expectation of being vigilant and responsible in taking up these matters in a diligent way. The facts so narrated and explained by the Ld. Counsel of the assessee through the petition for condonation of delay in filing the instant appeal do not convince us in order to proceed us to condone the delay and admit the appeal for adjudication. Rules of limitation are not meant to destroy the rights of the parties. They are meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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