2013 (11) TMI 1433

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.... Income Tax,Jitendra Kumar Srivastva ORDER We have heard Shri Rishi Raj Kapoor, learned counsel for the appellant. Shri Ashok Kumar appears for the income tax department. This income tax appeal filed on 3.10.2012 under Section 260A of the Income Tax Act, 1961 is directed against the order of the Income Tax Appellate Tribunal dated 31.8.2009 passed in ITA No.22/Agr/2006 for the block perio....

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....009 passed by Income Tax Tribunal, Agra Bench, Agra, for the Block Period 1.4.1997 to 24.4.2003, which was served on the applicant on 23.9.2009, and the same was send to the deponent in the month of October 2009 and due to non-availability of the deponent in it's office at the time when order was sent, the order dated 31.8.2009 was received by Sri Jagannath, who was clerk in the deponent's office ....

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....e of the Advocate is neither good nor sufficient. Admittedly the order of the Income Tax Appellate Tribunal was served upon the applicant on 23.9.2009. If the order was sent and received in the office of the Advocate in October, 2009 to file the appeal and was allegedly misplaced by Shri Jagannath, whose parentage and the period since which he was engaged by the Advocate, and the date, when he lef....