2017 (2) TMI 1496
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....the assessee against the order of CIT(Appeals) inter alia on the following grounds:- "1. The impugned order is liable to set aside in so far as the same is illegal, unlawful, improper, irregular and opposed to law and facts and circumstances of the case. 2. That the Hon'ble Commissioner of Income Tax erred in upholding the assessment of the Appellant's Total Income made by the Assessin....
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....duty to cause compliance with the duty cast upon him u/s 139(9) of the Income Tax Act, 1961. 5. That the Hon'ble Commissioner of Income Tax erred in dismissing the appellant's appeal holding that the appeal of the appellant is not maintainable on the ground that the Appellant did not resort to filing the Revised Return of Income though she had time to do so. 6. That the Hon'ble Com....
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....ppeal, she contacted the other counsel and got the present appeal filed. But in this regard, no evidence is filed on record. It is also evident from the record that before the CIT(Appeals) also, the appeal was filed late by 564 days which was not duly explained by the assessee and the CIT(Appeals) was forced to dismiss the appeal being barred by limitation. Even before the Tribunal also, the asses....