2012 (2) TMI 86

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....the facts in the case of Late Shri Galka Ram Choudhary, (in ITA No. 1006/JP/2011) and the outcome of the same will be applicable to the case of other assessee i.e. Lala Ram Choudhary, as the facts are identical. 3. The appeal filed by the assessee in ITA No.1106/JP/2011, is barred by limitation by 9 months & 7 days. The condonation application is placed on record alongwith affidavit of the assessee. In the affidavit of the assessee, it has been stated that the contents of the application for condonation of delay in filing the appeal may be treated as contents of the affidavit. In the application, it is mentioned that the assessee was having agricultural income exempt from charge of Income-tax, was neither having any PAN nor filing his retu....

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.... CIT(A) has also decided the appeal of the assessee ex-parte vide order dated 22.11.2009. Thereafter, demand notice was received by the assessee only then he approached the AR who explained the reasons for not attending the appellate proceedings. However, he assured the assessee that he will look after the issue and to get the demand deleted. Accordingly, the assessee again signed the papers and handed over to the AR. However, the AR did not file any appeal before the Tribunal against the order of the CIT (A). Thereafter, the assessee came to know that the appeal has not been filed then with great efforts, he took the papers from the CA i.e. Sh. Rahul Sharma and engaged another lawyer to file appeal before the Tribunal. In these circumstanc....

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....urther, reliance was placed on the decision of Hon'ble Allahabad High Court in the case of Gupta Rice Mills vs. CST, 91 STC 208. He also placed reliance on the written submissions placed on record. 5. The Ld. DR, on the other hand, submitted that application for condonation of delay may be disposed of on merit. It was further submitted that if the delay is condoned then the matter can be sent back to the file of the AO, as the assessment as well appeal of the assessee has been decided ex-parte. 6. After considering the submissions of both the parties and carefully perusing the materials available on record, we find that the assessee deserves to succeed in respect to delay in filing the appeal before the Tribunal. The Hon'ble Andhra Prades....

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....le Supreme Court, after considering the facts narrated above, found that though the period of delay is unduly long, the circumstances are also very unusual. The petitioner has been a victim of misrepresentation of facts by his own advocate and was kept under the impression that the appeal is pending before the High Court whereas no appeal was in fact filed by the advocate. It cannot be said that the appellant has not been vigilant in prosecuting the appeal. The cause shown by the petitioner is sufficient to justify condoning the delay in filing the appeal. We accordingly condone the delay and remit the matter to the High Court for disposing of the appeal in accordance with law". 6.1. The ratio of the decision of Hon'ble Apex Court is squar....