9911796707
TMI Blog2018 (2) TMI 2107X X X X Extracts X X X X X X X X Extracts X X X X ..... yaprabha, IRS, JCIT. ORDER PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: Assessee in this appeal filed against an order dated 10.08.2017 of the ld. Commissioner of Income Tax (Appeals)-5, Chennai, has raised nine grounds, of which, ground 2 to 6 assail non condonotion of delay by the ld. Commissioner of Income Tax (Appeals). 2. Ld. Counsel for the assessee submitted that assessee had filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive appointed by the assessee to appear before the ld. Commissioner of Income Tax (Appeals) and due to certain personal inconvenience, he could not enter appearance. As per the ld. Authorised Representative if one more opportunity was given, assessee will be duly represented before the ld. Commissioner of Income Tax (Appeals) and file necessary records and submissions for adjudicating the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ejaz Tanning Co. having office at New No.1S, Old No.S, .V. Koil Street, Periamet, Chennai- 600 003/ do hereby affirm and sincerely state as under: 1) I am well acquainted with the facts and circumstances of the case. 2) I state that the order dated 26/02/2016 passed by the assessing officer giving effect to the order ujs.263 of the Commissioner of Income Tax-9, Chennai for Asst. Year 2011-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in filing of the appeal. 9) Under this circumstances, it is prayed that the delay in filing of any appeal for Asst. Year 2011-12 may please be condoned''. Ld. Commissioner of Income Tax (Appeals) did not condone the delay citing the following reasons. ''In the petition for condonation of delay the appellant stated only one reason for the delay-''However, in view of our consultant's bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner of Income Tax (Appeals) to condone the delay, admit the appeal and adjudicate it on merits. Needless to say that assessee shall be given proper opportunity to explain its case. We therefore set aside the order of the ld. Commissioner of Income Tax (Appeals) and remit the appeal back to him for consideration afresh in accordance with law 5. In the result, appeal of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
