2025 (6) TMI 2154

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f 2913 days in filing of the appeal before the Tribunal, for which the assessee has filed petition for condonation of delay along with an Affidavit explaining the reasons of such delay. The Affidavit explaining the reasons for the delay is to the following effect : 3. The assessee has filed an affidavit dated 22.05.2025 explaining the reasons for the delay. It has been submitted that the order passed by the Ld. CIT(A) was never received by the assessee, and that he was falsely assured by his earlier tax consultant that the appeal before the Ld. CIT(A) had been decided in his favour. Based on this advice, the assessee contends that he remained under the bona fide belief that no further action was required on his part. It is further stated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....corroborating documentary material to demonstrate diligence on the part of the assessee. The Ld. DR thus prayed for dismissal of the appeal as barred by limitation. 5. We have carefully gone through the affidavit filed by the assessee and the submissions advanced by both parties. On a holistic reading of the affidavit and accompanying materials, we are unable to accept that the assessee acted with reasonable diligence. The plea that the order of the Ld. CIT(A) was not received for more than seven years appears improbable, especially in the absence of any evidence showing steps taken during this time to follow up the appeal status or seek a copy of the order. The explanation that the assessee was misled by his tax consultant also does not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#039;ble Income Tax Appellate Tribunal, Hyderabad Bench, Hyderabad, and I am fully aware of the facts and circumstances of the case. B 2. That the order of the Ld. Commissioner of Income Tax (Appeals)-1, Guntur, : dated 06.01.2017, was never received by me, and I remained unaware of the . adverse order. 3. That I was misled by my earlier tax consultant who falsely assured me that the appeal before the Ld. CIT(A) had been decided in my favor, and hence, I remained under the bona fide belief that no further action was required on my part. 4. That only upon receiving an intimation u/s 245 of Income Tax Act, 1961 proposing for adjustment of refund against an outstanding demand for AY 2011-12 by an email dated 25.11.2024 from the Inc....