2019 (8) TMI 1920

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....sed in the ITA No. 1187/Chd/2018 read as under: 1. That the Ld. CIT (A) is not justified in not condoning the delay in filing the appeal before the Ld. CIT (A). 2. That the Ld. CIT (A) is not justified in not deciding the case on legal grounds as well as on merits. 3. That the Ld. AO has erred in not mentioning the limb of section 271(1)(c) that has been violated by the assessee, in the notice issued u/s 274 r.w.s 271 of the Income Tax Act, 1961. Hence, the penalty proceeding is bad in law and the same is liable to be quashed. 4. That the Ld. AO is not justified in levying the penalty only on the basis of additions confirmed by the appellate authorities without bringing anything on record which prove....

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.... was belated and the assessee furnished the application for condonation of delay stating therein as under: "Mukesh mittal (herein after referred as assessee) S/o Shri Ram Kumar, R/o H.No 515, Sector-16, Panchkula. (HaryanaJ do hereby solemnly affirm and declare as under.- 1. That the assessee has received the penalty orders of Ld. AO for A Yrs 2005-06, 2006-07, 2007-08 and 2009-10 on 30.03.2015 and all the said orders of Ld. AO were given to the old counsel of the assessee for taking further remedial action against the said orders i.e. to file the appeals before the Ld.CIT(A). 2. That the assessee was under bonafide belief that the further remedial action against the said penalty orders of Ld. AO have been taken b....

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....ndonation of delay can be looked into if the appellant has acted with reasonable diligence in the prosecuting of his appeal. Further, it has been held by Hon'ble Supreme Court in the case of Rankak & Ors vs Rewa Coalfields Ltd AIR 1962 SC 361 that in cases of condonation of delay, party has to show reason for delay on the last day of limitation period and thereafter for each day. Condonation is not a matter of right and court has to exercise the discretionary jurisdiction. In view of the facts of the case and judicial pronouncement discussed, condonation of delay in filing of appeal is rejected." 5. Now the assessee is in appeal. 6. Ld. Counsel for the assessee submitted that a similar delay in filing the appeal ....