TaxTMI 
TaxTMI 
2019 (5) TMI 682
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....IT Act is illegal and against the law. 3. That the assessee was prevented by reasonable cause for compliance of notice of 147 and 142(1) of Income Tax Act. 4. That the Commissioner of Income Tax (Appeals) should not have dismissed the Appeal by treating that there was no reasonable cause, where as the assessee was prevent by a reasonable cause and CIT (A) should have condone the delay looking to the reasonableness of the explanation. 5. Without prejudice the delay so mention by the CIT (A) that is 741 days is not correct because the appeal in hard copy was submitted on 20.04.2017. 6. That the mistake committed by Advocate is a reasonable cause, as has been held by varies High Court and Tribunal and CIT (A....
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.... of Rs. 5,58,910/-. 4. Being aggrieved , the assessee carried the matter to the Ld. CIT(A) who dismissed the appeal in limine by observing as under:- "The appellant has e-filed the instant appeal on 26.10.2018, there is a delay of 741 days. The appellant filed condonation delay petition as under:- "The appeal cannot be submitted in due time due to the negligence of the advocate Sh. Akhtar Rasul and not due to wilful default of applicant. The assessment order and other related paper were handed over to Adv Akhtar Rasool for filling of appeal but he could not file appeal with in due time and handed over all the papers to the assessee on 15.04.2017 with written acceptance that he kept the papers in a drawer and over looked....
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....condonation of delay as well as copy of letter/confirmation by Shri Akhtar Rasul is at page 1 -3 of the Paper Book. The assessee very much wanted to submit appeal within stipulated time but on account of the mistake of the Advocate, appeal could not be furnished. Therefore, this being a mistake on the part of Advocate for which he himself admitted that due to his busyness he overlooked, the appeal could not be submitted. This fact came to Notice of the Advocate when the Demand Notice was received. As such, the assessee was prevented by reasonable cause. The rejection of request for condonation of delay is arbitrary and against the principle of natural justice. The Commissioner of Income Tax (Appeals) should have accepted the reason submitte....
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....ars, resident of Village Ranasar, Churu, dlclare on oatho as under :- 1. That the assessment of mine for assessment year 2012-13 was completed by the I.T. O. Ward-1, Churu on 31.08.2016 under section 144 r.w.s.147/148 of the I.T. Act,1961 and huge demand of Rs. 2,37,070/- was created. Out of the above mentioned amount, Rs. 47,489/- has been recovered and Rs. 1,89,581/- is outstanding till today. 2. That an appeal was preferred before the Commissioner of Income Tax (Appeals), g Jaipur -3 against the order of I.T.O., Ward-1, Churu. 3. That the appeal so filed was decided by the C.I.T.(A), Jaipur-3 on 17-12-2018 and no relief was granted . 4. That I was prevented by reasonable cause for filing the appeal bef....