TaxTMI 
TaxTMI 
2018 (8) TMI 759
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....Income Tax Appellate Tribunal, Ahmedabad Bench 'C' (hereinafter referred to as "Tribunal") in ITA No.2617/Ahd/2012 for the Assessment Year 2009-10. [2.0] In support of the prayer to condone the delay, in the application in para 2, it is averred and stated as under: "2. The applicant humbly submits that the appeal was required to be filed on or before 28/12/2016. However, due to below mentioned bonafide reasons, appeal could not be filed within time. The applicant humbly submits that the order of the Tribunal was received on 31/08/2016. The same was thereafter sent to the Assessing Officer for report. A proposal was put up by the office of the Principal Commissioner of IncomeTax, Ahmedabad3, to the office of the Principal Chief Commission....
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....ned Counsel appearing on behalf of the Revenue that as such the issue involved in the present appeal is at large before this Court in the case of very assessee but with respect to other assessment years and other Tax Appeals being Tax Appeal N.646/2018 and other allied Tax Appeals are the lead matters. Therefore, with a view to avoid conflicting decisions in the case of very assessee, it is requested to condone the delay so that the present appeal also can be heard alongwith the other main Tax Appeals. [3.0] Shri B.S. Soparkar, learned Advocate appearing on behalf of the assessee has opposed the present application. It is vehemently submitted by Shri Soparkar, learned Advocate appearing on behalf of the assessee that no sufficient cause ha....