2025 (9) TMI 1754

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....ijay Singh, Sr. DR ORDER Per Bench : This is an appeal filed by the assessee against the order of the Ld. Addl/JCIT(A)-1, Nashik dated 17/06/2025 passed in Appeal No. ADDL/JCIT(A)-1 NASHIK/10006/2019-20 for the assessment year 2020-2021. 2. It was submitted by the Ld. AR that the Ld. CIT(A) has dismissed the appeal of the assessee without condoning a delay of 822 days. It was a prayer ....

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....g of the appeal, an application requesting for condonation of delay is being submitted herewith along with an affidavit". The Ld. CIT(A) has extracted the reasons for condonation of delay submitted by the assessee at pages 8 & 9 of his order, wherein the assessee has mentioned that the assessee intended to go by requesting for rectification what was not properly guided by its consultants, those wh....

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....been completed in the earlier years. The assessee is in existence from the year 2007 approximately. Multiple appeals in the earlier years have also been filed and adjudicated in case of the assessee. Therefore, the claim that the consultants did not advice properly, no more survives. So also the claim that the officials did not have any knowledge in respect of the tax affairs, this claim of the as....