2018 (7) TMI 2050

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....dents - Revenue JUDGMENT   Dr. Vineet Kothari  1. The Appellant-Assessee has filed this appeal against the order dated 23.12.2016 of the learned ITAT, 'A' Bench, Bangalore, dismissing IT(TP)A No.839/Bang/2009 (Moles India Pvt. Ltd., vs. The Asst.Commissioner of Income Tax) for A.Y.2003-04. 2. The learned Tribunal dismissed the appeal on the ground of delay itself without deci....

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....y of the order was dispatched on 12.08.2003 vide Docket No.EK3074467591IN. 8. We do not wish to miss one important fact that this appeal was filed on 18.08.2009. Though assessee knew it very well that the appeal was late and he is required to file application for condonation of delay along with the appeal, but it did not file any application for condonation of delay. This application was ....

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....earned Tribunal that Docket No.EK3074467591IN dispatched on 12.08.2008 has ever delivered to the assessee, but only a presumption of service has been drawn though wrongly, a negative burden has been cast upon the assessee to establish that order was not served upon him, whereas the assessee came to know of the impugned order passed by the learned CIT(A) only when the lower Assessing Authority soug....

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....one year of the dispatch of the order of CIT(A) on 12.08.2008, when the assessee was sought to enquire with the Postal  Authorities about that Track Number, they expressed their inability to give any Certificate due to non availability of the old records. Therefore, the assessee also could not produce any proof by Postal Authorities of non-delivery or status of delivery of the specified artic....