9911796707
TMI Blog1987 (11) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... since as per practice, the recipient, in his officer may have forwarded the same to his tax consultant then.". The assessee had asked his Tax Consultant to pursue the appeal and accordingly an application was made to the Commissioner for an early disposal. On oral inquiries by the Tax Consultant on or before 18th March, 1986, the petitioner came to know that the appeal had been disposed of by the Commissioner. It is the petitioner's case that he had a bona fide and firm belief till March 1986 that the appeal was pending. He has also submitted in his application that immediately upon coming to know that the appeal had been disposed of by the Commissioner, he has filed this appeal before the Tribunal. Therefore, according to him, delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that "making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal." The assessee's application shows that although the Commissioner's order was served on the assessee, he did not know about this. Such is the kind of management of the assessee regarding the appeal filed before the Commissioner. It does show carelessness regarding the fate of the appeal on the part of the assessee. Ordinarily, an assessee who is having large stakes as in the present case (addition of Rs. 3,37,500) would be anxious to know the result of the appeal and would be making occasional inquiries from the Chartered Accountant and would instruct his subordinates or his family members to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were served on the appellants and they were not complied with. Therefore, on these facts, the appellant did not file any petition under sec. 146. The ITO in my opinion was justified in completing the assessment ex parte." Thus, the attitude of the assessee is completely careless regarding his rights. This is not the kind of assessee who can expect that the delay should be condoned. On merits, the facts show that the assessee's case is governed by the decision of the Gujarat High Court in the case of CIT v. Mohanbhai Pamabhai [1973] 91 ITR 393 which has recently been approved by the Supreme Court in Addl. CIT v. Mohanbhai Pamabhai [1987] 165 ITR 166. However, the Supreme Court in the aforesaid case regarding coordination of delay has s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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