2013 (5) TMI 873

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER ASHA VIJAYARAGHAVAN, J.M.: These appeals preferred by one assessee are directed against separate orders of CIT(A)-III, Hyderabad, dated 20th December, 2012 for the assessment years 2005-06, 2006-07 and 2007-08. As the identical issue is involved in these appeals, they were clubbed and heard together, therefore, a common order is passed for the sake of convenience. 2. To dispose of these ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, the appeal is clearly late by 145 days. The appellant has not filed any application for condonation of delay along with Form No. 35 and also during appeal proceedings. In the absence of any application or request for the same, I have no option but not to admit the appeal, being late." 6. Still aggrieved, the assessee is in appeal before us. 7. Before us, the learned counsel for the assessee S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the appeal. In these circumstances, we deem it fit and proper to remit the matter to the file of the CIT(A) to give one more opportunity to the assessee, who shall adduce evidence with respect to the application of condonation for delay in filing the appeal before the CIT(A). The CIT(A) shall thereafter decide the matter in accordance with law. 9. As the issues in ITA Nos. 170 & 171/Hyd/13 for....