2013 (4) TMI 975

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....rabha, Jr. DR ORDER Per B.R.BASKARAN, Accountant Member: The assessee has filed these two appeals challenging the revision order passed by Ld CIT, Trivandrum u/s 263 of the Act and they relate to the assessment years 2006-07 and 2007-08. 2. Both the appeals are barred by limitation by 344 days. The assessee has moved petitions along with affidavits for both the years requesting the ben....

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....al now before the Honourable Tribunal. There is a delay of 344 days in filing of the appeal. I request the honourable Tribunal to kindly condone the delay and to admit the appeal for hearing." 3. Both the parties, first addressed on the question of limitation. The Ld Counsel appearing for the assessee submitted that the assessee was suffering from back pain and numbness associated with the Diab....

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....Ld D.R submitted that there was delay of almost one year in filing these appeals before the Tribunal. As per the medical certificate attached by the assessee to the petitions filed by her, she had undergone treatment from a Doctor from 01-03-2011 to 02-06-2011. According to the assessee, she received the orders of the Ld Commissioner on 18-03-2011 and appeal should have been filed by 17.05.2011. H....

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....e assessee underwent treatment for the period from 01-03-2011 to 02-06-2011 for low back pain and numbness associated with Diabetes Mellittus. The certificate further states that the treatment and bed rest should be continued for an indefinite period. It is pertinent to note that the medical certificate did not mention that the assessee was immobilised or she was under treatment as "in-patient". F....