2004 (3) TMI 365

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....r. 1991-92. 2. The brief facts of the case are that the assessment order in this case was passed on 7th Jan., 1992, which was served on 7th Feb., 1992, and the assessee filed appeal against the said assessment order on 22nd Feb., 1992, before the CIT(A)-II, Jodhpur, who has passed the impugned order on 1st Jan., 1996. The relevant facts which we could cull out from the available records are tha....

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.... Goyal affirming such filing of the appeal papers were also furnished before the CIT(A), who has also discussed the same, in his order. The CIT(A) treated the duplicate appeal beyond limitation and dismissed the same, and sustained the additions made by the AO. It is also a fact that the CIT(A) did not decide the issues on merit. 3. We would also not like to touch the merits of the case because....

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....on the appeal memo also and it was not filed within time, and he did not also condone the delay. But, we are in agreement with the arguments of the learned Authorised Representative, Sh. Suresh Ojha, that when the assessee had filed a UPC receipt issued by the post office, which is corroborated with the fact that the appeal was filed by the counsel on 22nd Feb., 1992, before the CIT(A), Jaipur, th....

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.... the assessee did send papers on 22nd Feb., 1992, which fact is also corroborated by some other evidence on record and coupled with the fact that the jurisdiction of the case was shifted to another place, and in the melee some confusion created, the finding of the CIT(A) in this regard is not sustainable. When the CIT(A) is accepting everywhere in his order that the appeal is duplicate, this simpl....