2022 (2) TMI 221

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....(A.Y.) 2016-17. 2. The appeal is delayed for filing by 54 days. An application seeking condonation of the delay was filed before us stating that it was on account of default of the Chartered Accountant of the assessee that the delay occurred since he forgot to hand over the order to the concerned advocate for filing the appeal after the assessee had given him the order for doing so. This default of the Chartered Accountant was owned up by him on oath by way of an affidavit filed before us dated 29th November 2021, the contents of which are reproduced hereunder: AFFIDAVIT I, Kuntal Pradip Shah, aged 38 years, residing at 56. Niharika Bungalows, Nr. Azad Society, Ambawadi, Ahmedabad, do hereby solemnly affirm and state on oath as under:-....

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....eal is mainly on account of the fact that I, inadvertently, forgot to pass on the impugned order to the concerned advocate for preparing an appeal against the same. Hence, it is prayed to Your Honors that there is good and sufficient reason to condone the delay and therefore, delay in filing the appeal may kindly be condoned and appeal may kindly be decided on merits. I, Mr. Kuntal Pradip Shah, B.Com., FCA, the above named deponent, do hereby verify that the contents of aforesaid paras of this affidavit are true to my personal knowledge; nothing has been concealed and no part of it is false. So help me God. 3. Learned Counsel for the assessee therefore stated that since there was no default of the assessee who had actively pursued his re....

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....orities shave passed the orders without properly appreciating the facts and they further erred in grossly ignoring various submissions, explanations and information submitted by the appellant from time to time which ought to have been considered before passing the impugned order. This action of the lower authorities is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed. 4. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Ld. AO in levying interest u/s. 234A/B/234C of the Act. 5. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Ld. AO in initiating penalty u/s. 271(1)(c) of the Act. 7. During the course of hearing, ....