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TMI Blog2024 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... r about eight months. AR simply submitted before me that due to illness of one of the partners and other administrative problems, the assessee did not prefer appeal in time and has not given any valid reasons before me. Moreover, according to section 9 of the Limitation Act, where once time has begun to run, no subsequent disability or inability to institute a suit or make an application stops it. Therefore, the limitation in the present case on hand has started on 02.09.2019 and the delay in filing the appeal in this case before the Ld.CIT(A) is 1008 days. I find that the assessee has not established any sufficient cause to condone the delay of 1008 days to prevent him to prefer appeal before the Ld.CIT(A) belatedly. Apart from this, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso to the notice of the assessing officers several times, but no action was taken, despite of many reminders given by the assessee. Assessment during the impugned assessment year was completed in the status of AOP and the CPC has disallowed deductions u/s 40(b)(iv) of the Act in respect of interest and remuneration paid to the partners and made addition of the same. 4. Aggrieved by the intimation u/s 143(1) of the Act, the assessee preferred an appeal before the CIT(A) with the delay of 1008 days and filed condonation petition. Relying on various judicial precedents, the Ld.CIT(A) rejected the condonation petition filed by the assessee, holding that there is no sufficient cause to file the delayed appeal and accordingly dismissed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and constitutes a breach of fair assessment practices. Request for Justice: We appeal to the authorities for justice in rectifying this error, restoring our correct classification as a partnership firm, and ensuring fair treatment in all future assessments. We urge the department to review our appeal thoroughly and take corrective action to rectify this oversight promptly. 5. The main grievance of the assessee is that the Ld.CIT(A) has not condoned the delay in filing the appeal for 1008 days. He submitted that there was change in administrative staff and the management roles, post covid, hence, there was a delay in following up the statutory proceedings. He further submitted that the delay in filing the appeal before the Ld.CIT(A) was at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by 03.10.2019. Lockdown during covid pandemic started in March 2020 and there is a delay of 5 months even before the lockdown started, from the date from which the assessee ought to have filed the appeal before the Ld.CIT(A). Covid pandemic pacified in March, 2022 and the assessee preferred appeal before the Ld.CIT(A) in November 2022, which means the assessee did not prefer appeal for eight months even after covid. The assessee has not given any valid reasons for non filing of the appeal even after covid pandemic for about eight months. The Ld.AR simply submitted before me that due to illness of one of the partners and other administrative problems, the assessee did not prefer appeal in time and has not given any valid reasons before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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