2015 (4) TMI 549

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.... counsel with Ms. Veena Mandlik, learned counsel ORDER : Heard on I.A.No.3860/2012, an application for condonation of delay. Appeal under Section 260A of the Income Tax Act, 1961, filed by the appellant against the order of ITAT dated 30.4.2011 is barred by 287 days. 2. An application for condonation of delay has been filed on the ground that the impugned order dated 30.4.2011, was pas....

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....12. With the aforesaid, he submits that the present appeal has been filed with a delay of 34 days and prayed that the aforesaid delay be condoned. This application is supported by the affidavit of Shri Sanjay Rathi, Director of the appellant - Company. As per para 2 of the affidavit on 4.1.2012, when the Assistant Commissioner of Income Tax served a judgment notice of appellant - company then only....

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....nt are served to the chartered accountant of the company who is regularly appearing before the authorities and most of the time, the chartered accountant receives the notice issued by the Income Tax Department and take necessary steps accordingly. He has further stated that the address of the service of notice as well as order in Form 35 was mentioned by the chartered accountant. In para 6 of the ....

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.... service certificate of ITAT, the same has been duly served to the appellant on 24.5.2011. 8. From the aforesaid, we are of the view that the cause shown by the appellant is not at all sufficient to condone the delay. Even there are material contradictions in both the affidavits, which have been filed in support of the application for condonation of delay. The Director of the appellant - compan....