2020 (1) TMI 1152

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....vocate a/w. Mr. Pritesh Chatterjee, Advocate for the Respondents.   PC : 1. Heard Mr. M. C. Naniwadekar, learned counsel for the Appellant; and Mr. Sham Walve, learned standing counsel Revenue for the Respondents. 2. Appellant is aggrieved by the order dated 21.03.2017 passed by Income Tax Appellate Tribunal, Pune Bench "A", Pune (Tribunal) in Income Tax Appeal No. 942/PUN/2010 for the ass....

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....appeal late. Consequently, the delay condonation application was dismissed and resultantly, the related appeal of the assessee was dismissed as being time barred. 5. Aggrieved, present appeal has been preferred. 5.1. All the question proposed as substantial questions of law relate to non-condoning of delay in filing the related appeal, by the Tribunal.   6. Learned counsel for the Appellan....

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....s the affidavits filed by the assessee dated 07.05.2016, 23.12.2016 and 24.11.2016. We have also examined the affidavit filed by the counsel of the assessee on 21.11.2016.   9. On thorough consideration of the matter and taking an overall view, we are of the opinion that Tribunal was not justified in refusing to condone the delay of 253 days in filing the appeal by the assessee. We are of t....