2012 (5) TMI 105

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....I, Chennai, dated 22.12.2011. 2. In this appeal, the only grievance of the assessee is that the ld. CIT(A) was not justified in dismissing the appeal of the assessee on the ground that assessee had not shown reasonable cause for the delay in filing the appeal. 3. The Registry has issued a defect memo pointing out that the appeal fee paid by the assessee was Rs. 500/- and therefore, the appea....

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....00/- in presenting the present appeal before the Tribunal and admit the appeal for hearing. 5. The ld. A.R of the assessee filed copy of Form No.35 which is the memo of appeal filed before the ld. CIT(A) which was not filed by him alongwith the appeal papers. From this, the ld. A.R of the assessee pointed out that he received the impugned order u/s 154 dated 20.12.2010 passed by the Assessing O....

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.... the Act by the Assessing Officer which is 20.12.2010 as the date of receipt of order by the assessee and calculating the limitation for filing the appeal from that date and holding that the appeal filed by the assessee before him was filed belatedly by 96 days. Thus, it was his submission that as the appeal was presented by the assessee before the ld. CIT(A) in time, the order of the ld. CIT(A) n....