2022 (11) TMI 1047

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....G. Jasnani ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 11-03-2019 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur ['CIT(A)'] for assessment year 2015-16. 2. We note that this appeal was filed with a delay of 402 days. Shri Vasant Gajanan Sawant, General Manager representing the assessee filed notarized affidavit dated 18-03-2020 expl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ni vehemently opposed the arguments of ld. AR and the contents of affidavit filed by the General Manager representing the assessee. The ld. DR argued that there was no evidence to show the shifting of assessee's office to head office building and the assessee did not place on record any evidence explaining the delay on day to day basis. The submissions of ld. AR cannot be taken into consideration ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ys as rightly admitted by the ld. AR is inordinate delay and also correct that no reasons were explained on day to day basis in the said notarized affidavit. Merely, stating that assessee's office shifted to head office building does not constitute the valid reason which really prevented to assessee to file the appeal in time. The statement of misplacing of order, in our opinion, the assessee made....