2022 (8) TMI 1302

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....r (A.Y) 2007-08. 2. There is a delay of 2985 days in filing the above appeal before this Tribunal. The Affidavit filed by the assessee which reads as follows: AFFIDAVIT I. Bharatkumar Somabhai Patel, aged 48 years residing at B/h. Maheshwari Wadi; Opp. Ganj Road, Nava Bhildi, Dist. Banaskatha-385530 do hereby solemnly declare and state as under: 1. That I have to file an appeal before the Hon'ble Income Tax Appellate Tribunal, Ahmedabad against the order dated 28.10.2010 of the Hon'ble Commissioner of Income Tax (Appeals) - XX, Ahmedabad u/s.250 of the Income Tax Act, 1961 for Asst. Year 2007-08. 2. That I have appointed an accountant Mr. Parshottambhai Rajgor to look after the assessment proceedings for the year under consi....

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....dated 28.10.2010 on 29.10.2010. However, under the above circumstances, I was not in a position to file the appeal against the above order of the Hon'ble Commissioner of Income Tax (Appeals). Solemnly declared on this 1st March, 2019 at Ahmedabad. Bharatkumar Somabhai Patel 3. This case is listed for 11th time for hearing today. None appeared on behalf of the assessee today as well as in the past hearing dates. It is seen from the records, the assessee is an individual engaged in trading in insecticides and seeds. For the Assessment Year 2007- 08, the assessee filed its Return of Income on 31.03.2009 declaring an income of Rs.1,50,225/-. The return was selected for scrutiny assessment. Further u/s. 143(2) and 142(1) notices were bei....

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....ribunal, 10 opportunities given to the assessee. The assessee is not responded to the hearing notices. The Affidavit filed by the assessee simply blames his Accountant Mr. Parshottambhai Rajgor. It is seen from the ex parte assessment order, the assessee along with his accountant once appeared before the Assessing Officer on 07.12.2009. But however not produced any documents or details which was called for by the Assessing Officer in his various notices issued u/s. 143(2) of the Act. It is further seen before the Ld. CIT(A) in spite of seven opportunities were given to the assessee, he has not appeared before the Ld. CIT(A) therefore the Ld. CIT(A) passed an ex parte order with available materials on records. 4.1. The present Affidavit fil....