TaxTMI 
TaxTMI 
2022 (3) TMI 525
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....gether and a common order is being passed for the sake of convenience as under. The only grievance of the assessee is that the Ld. CIT(A) dismissed all the above appeals in-limine without condoning the delay in filing the appeals. 2. Brief facts of the case are that the assessee is a firm engaged in the business of buffalo meat processing and export of finished product. The assessee firm filed it's return of income for the A.Y. 2011-12 and 2013-14 admitting total income of Rs. 14,22,540/- and Rs. 23,28,050/- respectively. Subsequently, the case was selected for scrutiny and the assessments were completed u/s. 143(3) of the Act determining total income of Rs. 37,62,050/- for the A.Y. 2011-12 and Rs. 39,41,004/- for the A.Y. 2013-14. Fur....
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....iling the appeals and the reason shown by the assessee is not sufficient ground to condone the delay of 859 days, 669 days and 755 days. 5. On being aggrieved, the assessee preferred appeal before the Tribunal, raising the following grounds: a. The learned Commissioner of Income Tax (Appeals) erred in not condoning the delay in filing the appeal; b. The learned Commissioner of Income Tax (Appeals) should have observed that the appellant is prevented by a reasonable cause in filing the appeal belatedly; c. The Commissioner of Income Tax (Appeals) should have seen that on merits the re-assessment proceedings are invalid. d. In view of the legal precedents, the learned Commissioner of Income Tax (Appeals) should have condoned the dela....
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....s and perused the material placed on record. It is undisputed fact that there is huge delay in filing these three appeals i.e. 859 days, 669 days and 755 days. Now the basic issue to be examined is as to whether the assessee had sufficient cause for not presenting the appeals within time allowed u/s. 249(2) of the Act. On this aspect, it was submitted that non filing of the appeal was due to ill health of the accountant. It is admitted fact that the assessee is a firm and not an individual. The assessee is having many employees and it is binding duty of the assessee to verify whether the appeals were filed before the appropriate forum or not. As observed by the Hon'ble Apex Court, in many cases, the law assist those who are vigilant and....