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TMI Blog2024 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... es the assessee s affidavits dated 24.01.2023 and 18.04.2024. Per the latter, the assessee, in contradistinction to the former, avers of the date of his knowledge of the passing of the assessment for the relevant year as 24/11/2022, this time on the basis of the communication of the penalty orders u/ss. 270A/271AAC. The same, not called for, is incomprehensible and reprehensible. Once the assessee admittedly became aware of his assessment for the relevant year on 28/10/2022, how can the said date shift to another on the basis of another incident, again informing him the date of the assessment. No reason for the revised affidavit, which also bears no reference to the earlier, has been furnished. Much less called for by the Bench, the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next date of hearing, where at it was closed. The affidavits, an explanation for condonation of delay, being found false, there is, thus, no explanation for the delay. No reasonable cause, thus, attends the delay, meriting condonation. Assessee appeal dismissed. - SHRI SANJAY ARORA, AM AND SHRI SOUNDARARAJAN K., JM For the Appellant: Sri. Padmanathan K.V., Advocate For the Respondent: Smt. J.M.Jamuna Devi, Sr.DR ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order dated 14.12.2021 by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)], dismissing the assessee s appeal contesting his assessment under section 143(3) of the Income-tax Act, 1961 (the Act) for assessment year (AY) 2017-18 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne would have, on the contrary, expected the assessee to be, considering the period lapsed, prompt. The Revenue was in any case asked by the Bench to file it s reply in the matter, supported by any material, and the assessee to file Form 35, i.e., the memo of appeal before the first appellate authority, which had been omitted to be along with his appeal, allowing time to the parties for the same. The same has been since complied with. The Revenue has filed a system generated report on 24.04.2024, highlighting the relevant fields. Per the said report, the impugned order u/s.250 dated 14.12.2021 had been served on 14.12.2021 per email at the following email addresses: [email protected] [email protected] ABDUL RAHIMAN THIRIK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that date were revisited, and the parties called upon to submit their final replies, with materials, on 08/5/2024. No fresh material stood brought on record by Sri Padmanathan, while Smt. Devi, the ld. Sr. DR, reiterated that the Revenue had since verified that no communication had been returned unserved, and the status and date of service in the report are correctly stated. The hearing was closed at this stage. 3. We have heard the parties, and perused the material on record. There is, to begin with, without doubt, no explanation for the 90 day period, i.e., even in excess of the 60 days statutorily allowed for filing the appeal, taken by the assessee even after the knowledge, on 28.10.2022, of the appeal being already delayed by months. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, inter alia, Oaths Act, and also commits perjury on two counts, i.e., as to the date of coming to his knowledge, and that of no email had been received conveying the impugned order. Sri. Padmanathan has also violated the code of conduct under the Advocate s Act. An affidavit is generally furnished at the instance of the Court where facts in the personal knowledge of the deponent cannot be otherwise proved, and the deponent is, before acceptance of his averments therein, liable to be cross-examined on his deposition. This has been abused by Sri Padmanathan to mislead the Court with untruth. Rather, on the difference in date, i.e., 14.11.2021, instead of 14.12.2021, being brought to his notice, he clarified it to be a typing error and, fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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