2018 (2) TMI 2107

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.... For the Respondent : Mrs. S. Vijayaprabha, IRS, JCIT. ORDER PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: Assessee in this appeal filed against an order dated 10.08.2017 of the ld. Commissioner of Income Tax (Appeals)-5, Chennai, has raised nine grounds, of which, ground 2 to 6 assail non condonotion of delay by the ld. Commissioner of Income Tax (Appeals). 2. Ld. Counsel for the assess....

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.... was the concerned ld. Authorised Representative appointed by the assessee to appear before the ld. Commissioner of Income Tax (Appeals) and due to certain personal inconvenience, he could not enter appearance. As per the ld. Authorised Representative if one more opportunity was given, assessee will be duly represented before the ld. Commissioner of Income Tax (Appeals) and file necessary records ....

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....ed 57 years, S/o. Mr. A.S. Abdul Rahim, Partner of M/s. Ejaz Tanning Co. having office at New No.1S, Old No.S, .V. Koil Street, Periamet, Chennai- 600 003/ do hereby affirm and sincerely state as under: 1) I am well acquainted with the facts and circumstances of the case. 2) I state that the order dated 26/02/2016 passed by the assessing officer giving effect to the order ujs.263....

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.... of appeal was neither wilful nor wanton. 8) I state that we have not gained anything by the delay in filing of the appeal. 9) Under this circumstances, it is prayed that the delay in filing of any appeal for Asst. Year 2011-12 may please be condoned''. Ld. Commissioner of Income Tax (Appeals) did not condone the delay citing the following reasons. ''In the petition f....