TaxTMI 
TaxTMI 
2022 (2) TMI 1216
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....order of the Hon'ble Commissioner of Income Tax (Appeals), Kalaburagi, is opposed to law and facts of the case. 2. The Hon'ble Commissioner of Income Tax (Appeals) erred in upholding the addition of Rs. 11,55,000/- made under the head undisclosed rent. Rs. 3,81,150/- 3. The Hone Commissioner of Income Tax Appeals), Kalaburagi, erred in upholding the addition of Rs. 6,61,930/- made under the Head: Undisclosed income from Profession. Rs. 2.18,437/- 4. The Hon'ble Commissioner of Income Tax (Appeals) failed to appreciate that no part of income under the Head: Property (Rent) and Profession, had accrued to the appellant during the financial year. Rs. 5,99,587/- 5. The Hon'ble Commissioner of Income Tax (Appeal....
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....e assessee's part in the filing the appeal. Further, he filed a confirmation letter dated 12.02.2021 from Mr. Prakash, R. Badiger, Advocate, Dharwad, his earlier counsel to the effect the delay in filing the appeal was from his end, which is reproduced below:- "TO WHOMSOEVER IT MAY CONCERN I am practicing as an Advocate, presently having my office at Dharwad. I am enrolled in the Karnataka State Bar Council in the year 2012 and my Enrolment Number is KAR/454/2012. I am mainly handling civil related litigation matters such as Motor Vehicles, Injunction Suits etc. Sometime in the year 2018, I received an Income Tax matter of Dr. Raveendra Madraki. That was my first Income Tax brief. I was genuinely interested in accepting new cases. But, un....
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....hat the appeal is to be filed within 60 days from the date of receipt of the order of the CIT(Appeals) and he has taken a conscious decision not file appeal before the Tribunal. All of a sudden, the assessee wanted to file appeal, as such the documents so created are self-serving documents which cannot be relied upon to condone the delay. 6. We have heard both the parties and gone through the petition filed by the assessee, his affidavit and also the confirmation letter filed by Advocate, Mr. Prakash R. Badiger. The assessee explained the delay of 310 days on the reason that on the advise of his CA, he handed over the appeal papers to Prakash R. Badiger, Advocate, Dharwad who failed to take necessary steps to file appeal before this Tribun....
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....ing documents, the inordinate delay of 310 days in filing the appeal before the Tribunal cannot be condoned. There are 3 persons involved in this case viz., the assessee, his CA Shri Sharanagouda Patil and Shri Prakash R. Badiger, Advocate, who are required to explain the delay. They are not illiterate and they very well know the law. Ignorance of law is no excuse. We may refer to the judgment of the Hon'ble Supreme Court in the case of The Swadeshi Cotton Mills Co. Ltd. v. The Govt. of UP & Ors. (1975) 4 SCC 378 wherein it was held as follows:- "..... But we are in agreement with the High Court on the other two grounds. As mentioned earlier, the impugned assessments were made in 1949. The writ petition was filed in 1956. The explanation ....