2024 (8) TMI 1510

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.... - -<br>Income Tax<br>Hon'ble Shri Justice Goutam Bhaduri J. and Hon'ble Shri Justice Radhakishan Agrawal, J. For the Appellant : Mr. Ved Jain, Advocate through, V.C. Praveen K. Tulsyan, Mr. Karan K. Baharani, Mr. Nishchay Kantoor with Ms. Soniya Dodeja, Advocates. For the Respondents : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhari, Advocate. Judgment on Board Per, Goutam ....

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....he matter, but he did not perform his duty and because of certain other irregularities his services were dispensed with and at the time of leaving the office, abruptly he left and did not inform that the appeal has not been filed. It is further submitted that because of the fact that some raid was conducted in the premises of the appellant, the appellant got involved in such activities, consequent....

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....S.R. Sahu was working as Accountant with the appellant company and at least, they should have placed the document before the Tribunal, therefore, the bona fide is missing. 5. We went through the application for condonation of delay. The categorical submission has been made in the application for condonation of delay that the entire matter to file the appeal was in hold of the then Accountant of....

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.... premises of the appellant. Therefore, it can be inferred that because of such raid the entire focus might have been diverted that of assessee, coupled with the fact that the duty of filing the appeal since was entrusted to accountant, by the company and on account of non filing of the appeal, the services of concerned employee was terminated. In such case, the non filing of the appeal within time....