2017 (2) TMI 1496

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.... ORDER This appeal is preferred by 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 o....

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....ficer disregarding the fact that the Assessing Officer failed in his 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 ....

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....entative, but he did not prepare the appeal. As and when she came to know about the non-filing of appeal, 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) wa....

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....tive. If the Authorised Representative has not discharged his duties in time, it amounts to professional misconduct, for which the assessee ought to have lodged a complaint before the Competent Authority in order to justify his act. But, nothing was done. Therefore, the story propounded by the assessee cannot be believed. Since the assessee is a habitual defaulter, she deserves no concession by th....