2017 (8) TMI 246

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....e ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal dated 20.03.2015 and further an order dated 11.08.2016 passed by the Tribunal in rectification application filed by the assessee. 2. Briefly stated, the facts are as under. 3. For the assessment year 2010-11, the return of....

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....was however unmoved. He did not accept the explanation. He was of the opinion that the explanation was frivolous. The assessee had therefore not demonstrated sufficient cause for pressing the appeal beyond the period of limitation. He therefore rejected the appeal only on the ground of limitation. 5. Against the order of the Commissioner, the assessee approached the Tribunal. The Tribunal by th....

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....esented beyond limitation. When the tax consultant of the assessee had filed an affidavit suggesting that the order of assessment was served on him and he had not supplied the copy to the assessee, ordinarily, this should have been treated as sufficient cause preventing the assessee from filing appeal within the period of limitation. To that extent, the Commissioner was not correct in holding that....

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....he onus would have then been on the assessee to rebut the same and in such a case, we are sure, the Commissioner (Appeals) would have examined such aspects. However, the Commissioner did not have the benefit of such objection of the Revenue nor was the assessee confronted with such acknowledgment stated to have been signed by the partner of the assessee firm. We would however not be technical and ....