2018 (7) TMI 2050

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....r. 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 deciding the merits of the case. The reasons g....

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....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 filed on 18.11.2012 after a number of hearings having t....

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.... 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 sought to give appeal effect to the order of the  CIT(A....

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....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 article to the assessee containing the said order of the CIT(A....