2020 (8) TMI 617

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....ndent : Mr. T. Ravikumar JUDGMENT (Made by DR.VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respective residences. 2. This appeal has been filed by the Assessee under Section 260A of the Income Tax Act, against the ord....

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....ice of defect notice (AD on record) mentioning the appeal filed by the Assessee is barred by 1333 days, the Assessee has failed to file any petition for condonation of huge delay. Initially, the hearing of the appeal was fixed on 14.03.2016 and at the request of the learned for the Assessee, the hearing was adjourned to 16.03.2016. Again at the request of the learned counsel for the Assessee, the ....

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....under Section 263 of the Act itself and in that process, the delay occurred. He submitted that on 14 March 2016 an opportunity was given to the Assessee to file the application seeking condonation of delay with affidavit. The time given by the learned Tribunal was very short and therefore, he could not file the application and the application came to be dismissed by the Tribunal on 29 April 2016. ....

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....such application for seeking condonation of delay, along with affidavit of the Assessee or its counsel, subject to payment of cost of Rs. 25,000/- (Rupees Twenty Five Thousand only) by the Assessee to the respondent Revenue Department. 7. In case the cost of Rs. 25,000/- (Rupees Twenty Five Thousand only) is deposited by the Assessee with the respondent Assessing Authority, within a period of f....