TaxTMI 
TaxTMI 
2017 (5) TMI 1516
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....Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-I, Coimbatore ('CIT(A)' for short) dated 23.09.2013, dismissing the assessee's appeal contesting its assessment u/s. 144 r/w s.147 of the Income Tax Act, 1961 ('the Act' hereinafter) for assessment year (AY) 2004-05 vide order dated 30/12/2011. 2. The appeal is delayed by a....
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....e same to be wholly unsubstantiated. 4. I have heard the parties, i.e., qua admission, as also perused the material on record. The condonation petition does not inspire any confidence. To begin with, it does not specify the name of the employee receiving the impugned order, who would presumably only be a responsible person in the company. In fact, receipt of an important document, as in the inst....
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....donation petition is in vague terms, sans any affidavits by the concerned employees, even whose names are not spelt out, much less by any supporting materials or evidences in relation to the delay. The same thus is clearly a case of laches and, as it would appear, a result of an after-thought. The appeal is accordingly not admitted. I may in passing also refer to the merits of the case. This is a....