Case Law Details
Akshay Jain Vs DCIT (ITAT Delhi)
Appeal of the assessee is barred by limitation by 12 days for which the assessee has filed an application for condonation of delay stating that after receiving of the order of the ld. CIT (A) on 22.03.2018, assessee has duly handed over the same to his Chartered Accountant, Shri Anil Mittal on 30.03.2015 to prepare and file the appeal before Tribunal and also paid the fees for filing. From time to time assessee was in touch with his CA, however, on 27.05.2018 when the assessee visited the office of the CA, he was informed that CA has expressed his inability to file the second appeal as he was not much conversant with the Tribunal matters. Thereafter, the assessee took steps and engaged different professionals and got the appeal prepared and same was filed on 01.06.2018 in support assessee has also filed his affidavit.
After considering the reasons stated in the application for condonation of delay, I find that there was no fault on the part of the assessee for not pursuing the appeal, and therefore, in the interest of natural justice, we are condoning the delay and admitting the appeal for adjudication.
FULL TEXT OF THE ITAT JUDGEMENT
The aforesaid appeal has been filed by the Assessee against the impugned order dated 28.02.2018 passed by the Commissioner of Income Tax (Appeals), Ghaziabad for the quantum of assessment passed u/s.143(3) of the IT Act, for the Assessment Year 2014-15.
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