TaxTMI 
TaxTMI 
2021 (1) TMI 169
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The present appeal has been filed challenging the ITAT order dated 20th April, 2018 dismissing the appellant's appeal on the ground of limitation. While dismissing the appeal, ITAT made several observations against the conduct of the Assessing Officer. The relevant observations of ITAT are reproduced herein below: "10. In the present case, Ld. CIT(A) on admitting the additional evidences direc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... aware that departmental appeal would be meritless. It is, therefore, clear that the AO was deliberately overlooked the impugned order and did not file appeal before the Tribunal within the period of limitation. Even the authorization by Ld. Pr. CIT to file the appeal have been granted after the period of limitation to file the appeal on 07.06.2016. Therefore, no sufficient cause has been shown to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ient cause for not presenting the appeal within that period?" On 13th May, 2019, this Court had directed the appellant to place on record the application for condonation of delay filed before the ITAT. However, despite several adjournments and lapse of nineteen months, the said application for condonation of delay has not been filed. Mr. Raghvendra Singh, learned counsel for appellant, states t....