2017 (8) TMI 1610

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....al by assessee has been directed against the order of Ld. CIT(A)-10, New Delhi, dated 23rd November, 2016 for the A.Y. 2010-2011. 2. According to column No.9 of Form No.36, assessee has mentioned 5th December, 2016 as date of communication of the order appealed against, however, appeal is filed in the O/o. Tribunal on 28th February, 2017. According to the Office, the appeal of assessee is time ....

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....f any of the grounds of appeal. Therefore, the appeal of the assessee was dismissed by the Ld. CIT(A). It may be noted here that Mr. Trilok Dhir, C.A. appeared before the Ld. CIT(A) but did not substantiate any of the grounds of appeal. 4. The assessee in the application for condonation of delay in filing the appeal before the Tribunal, submitted that the delay has occurred due to the fact that....

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....e spells out a period of limitation and provides for power to condone the delay as well, such delay can only be condoned only for sufficient and good reasons supported by cogent and proper evidence. It is settled principles of law that provisions relating to the specified period of limitation must be applied with their rigour and effective consequences. In this case, delay for filing the appeal la....

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....filed despite giving sufficient opportunities though Shri Trilok Dhir, C.A. appeared before the Ld. CIT(A). Therefore, it is difficult to believe that he was not knowing as to how the appeal has to be filed before the Tribunal. Further, the conduct of the assessee shows that he has not taken any effective steps either before the A.O. or before the Ld. CIT(A) to substantiate any of the grounds befo....