2018 (8) TMI 2034

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appeals and cross-objection together and disposing of the same by this common order. 2. Shri S. Sridhar, the Ld.counsel for the assessee, submitted that there was a delay of 225 days in filing the appeal by the assessee before this Tribunal. According to the Ld. counsel, the assessee has filed a petition for condonation of delay, wherein the assessee claims that he was residing outside the country. The copy of order passed by the CIT(Appeals), which was received by his power of attorney holder by Shri Vimal K. Kamdar on 12.04.2017, was misplaced by him due to frequent illness. The Ld.counsel further submitted that the power of attorney holder of the assessee died recently. After the death of power of attorney holder, according to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is a non-resident and power of attorney holder received the copy of order from the CIT(Appeals). It is also not in dispute that the power of attorney holder died recently. In those circumstances, giving an opportunity to the assessee to argue the case on merit would not prejudice the interests of the Revenue. Moreover, the litigation under the Income-tax Act is different from the litigation under the common law. Under the common law, the issue of limitation assumes importance on the principle of vested interest / vested right. In other words, the vested right cannot be disturbed so lightly. Such a concept of vested right is not available to the Revenue in the income-tax proceeding. Constitution of India in categorical term declares that the....