2021 (4) TMI 289

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.... Counsel ORDER PER SHRI N.V VASUDEVAN, VICE-PRESIDENT : This is an appeal of the assessee against the order dated 28.08.2020 of CIT(A), Davangere, relating to Assessment Year 2008-09. 2. The assessee is a partnership firm. The firm carries on business of trading in Coconut and Copra. For Assessment Year 2008-09, the assessee filed return of income declaring total income of Rs. 9,930/-.....

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....the CIT(A). According to the assessee, the AO did not afford any opportunity of being heard to the assessee as directed by the Hon'ble ITAT. The assessee therefore filed an appeal before the CIT(A) against the order of the AO dated 15.04.2014 giving effect to the directions of the ITAT. There was a delay of 156 days in filing the appeal before the CIT(A). The reasons for the delay were explained b....

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....mstances that there was a delay of 156 days in filing the appeal before CIT(A). 4. The CIT(A) however refused to condone the delay in filing the appeal holding that the assessee was guilty of negligence and want of due diligence. 5. Aggrieved by the order of the CIT(A), assessee is in appeal before the Tribunal. 6. I have heard the rival submissions. The CIT(Appeals) did not dispute the f....