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TMI Blog2023 (9) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... As further seen that even after the issuance of the Circular and OM, the present Departmental appeal was filed on 02.06.2020 i.e. almost more than nine months after the issuance of the said Circular. Even if the Department is given the benefit of relaxation in the limitation in view of the order in suo moto Writ Petition (Civil) [ 2020 (5) TMI 418 - SC ORDER] the period from date of issue of Circular till March, 2020 is almost six months which could not be suitably explained. Therefore, unable to consider the prayer of the Department to condone the delay and dismiss the appeal as being unadmitted, being barred by limitation. Appeal of the Department stands dismissed. - Shri Sudhanshu Srivastava, Judicial Member For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961 (hereinafter called the Act ) and completed the assessment at Rs. 8,98,602/-. 3. Aggrieved, the assessee preferred an appeal before the ld. First Appellate Authority. Deleting the addition, the ld. First Appellate Authority observed that the Assessing Officer had not brought out any part of the report from the Investigation Wing in which, the assessee had been investigated or was found to be part of any arrangement for the purpose of generating bogus long term capital gains. It was further observed by the ld. First Appellate Authority that nothing had been brought on record by the Assessing Officer to show that the persons investigated by the Investigation Wing had named the assessee as being in collusion with them. It was furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the appeals may be filed on merits in case of the assessee claiming bogus LTCG/STCL through penny Mock 3. That the order of the Ld. Commissioner of Income Tax (Appeals)-1, Kanpur has erroneous, unjust and bad of law be vacated and the order dated 30.12.2017 passed u/s 143 (3) of the I.T. Act of the Assessing officer be resorted. 4. That the appellant craves leave to modify any of the grounds of appeal mentioned above and/or to add any fresh grounds as and when it is required to do so. 5. None was present on behalf of the assessee-respondent when the appeal was called out for hearing. However, looking into the facts of the case, I deem it appropriate to hear the appeal ex-parte qua the assessee-respondent. 6. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. 7. It is undisputed that the appeal was filed by the Department on 02.06.2020. It is also undisputed that the order appealed against was received by the Department on 11.12.2018 and, therefore, the last date for filing the Departmental Appeal before the ITAT was 09.02.2019. Circular No. 23 of the CBDT is dated 06.09.2019 and the OM is dated 16.09.2019. Therefore, the Circular based on which the Department has filed this appeal was issued almost seven months after the expiry of the limitation period for filing of the appeal. It is further seen that even after the issuance of the Circular and OM, the present Departmental appeal was filed on 02.06.2020 i.e. almost more than nine months after the issuance of the said Circular. E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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