2024 (10) TMI 346

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....Y) 2017-18 vide order dated 12.11.2019. 2.1 At the outset, Sri. Padmanathan, the learned counsel for the assessee, would submit that the 346 day delay in filing the appeal is only apparently so. This is as, as against the due date of filing the appeal on 13.02.2022, the same falling with in the time period: from 15.03.2020 to 28.02.2022, to be excluded in reckoning time limitation in terms of the Suo Motu WP (C) No.3/2022 dated 28.02.2022 by the Hon'ble Apex Court, and a further period of 90 days, i.e., up to 29.05.2022, the delay to be considered is only subsequent to 29.5.2022. The appeal having been filed on 24.01.2023 (actually 25.01.2023), the same works to 240 (241) days. The reason for the same, he would continue, taking us th....

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[email protected] ABDUL RAHIMAN THIRIKKOD CHELLAN Further, hearing notice dated 20.01.2021 had been, prior thereto, similarly served at the said addresses. Copy of the same, also provided to the assessee, Sh. Padmanathan sought time on 19.04.2024 for filing the reply, filing an affidavit dated 27.04.2024 by Sri. Venkitaraman, CA, on 30.04.2024. Per the same, Sri.Venkitaraman, admits to have filed the appeal before the ld. CIT(A), also furnishing email id [email protected], as also his office mail id: [email protected], at which notices may be communicated to the assessee. However, no notice had been received on 14.11.2021, and toward which the screenshot (system generated), under the sections inbox, thrash and junk, ....

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.....10.2022, of the appeal being already delayed by months. Coming to the aspect of the period up to 28.10.2022, the Revenue's report, uncontroverted, disproves the assessee's affidavits dated 24.01.2023 and 18.04.2024. Per the latter, the assessee, in contradistinction to the former, avers of the date of his knowledge of the passing of the assessment for the relevant year as 24/11/2022, this time on the basis of the communication of the penalty orders u/ss. 270A/271AAC. The same, not called for, is incomprehensible and reprehensible. Once the assessee admittedly became aware of his assessment for the relevant year on 28/10/2022, how can the said date shift to another on the basis of another incident, again informing him the date of the assess....