2022 (11) TMI 1318

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..... ORDER This is an appeal by the assessee against the order of the CIT(A)-5, Bengaluru, dated 26.06.2018, relating to Assessment Year 2015-16. 2. There is a delay of about 582 days in filing the appeal by the assessee. It has been stated in the affidavit filed by the assessee for condonation of delay in filing the appeal that the assessee entrusted the filing of appeal before CIT(A) again....

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....at due to inadvertent error and unintentional oversight, he did not appear before the CIT(A) and the appeal came to be dismissed. Thereafter, the assessee contacted the present Advocate in February 2022 and filed the appeal along with an application for condonation of delay. It is in these circumstances that the assessee has prayed that the delay in filing the appeal should be condoned. 3. Lear....

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....s even more surprising, when it is said that even the CA did not know that the appeal was listed before CIT(A) and was dismissed for non-prosecution. From the affidavit, it appears that it is only the AO who informed the assessee in January, 2022, that the assessee's appeal before CIT(A) was dismissed. It is thus clear that there has been clear lack of diligence on the part of the assessee and the....