2014 (10) TMI 584

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....spondent : Mr. Vivek Sethi, Advocate ORDER Ajay Kumar Mittal, J. C.M. No. 21528-CII of 2013 This is an application under Section 5 of the Limitation Act for condonation of 243 days' delay in filing the appeal. The application is supported by an affidavit. After hearing learned counsel for the parties and perusing the application which is supported by an affidavit, the delay of 2....

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....000/-. The assessment under Section 144 of the Act in the said case was completed and the Assessing Officer vide order dated 8.12.2009 (Annexure A-1) assessed the income of the assessee at Rs. 30,40,000/- and accordingly raised a demand of Rs. 18,63,930/- towards taxes and interest. However, in the last week of December, 2009, the assessment order passed under Section 144 of the Act for the assess....

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....appellant submitted that an application for adjournment was sent on 16.7.2012 as the counsel was not in a position to appear on 18.7.2012, the date fixed in the appeal due to problem in the back whereas the Tribunal has wrongly recorded that no request for adjournment was made. The non-appearance of the counsel on 18.7.2012 was unintentional and beyond his control. It was urged that if the order w....