TaxTMI 
TaxTMI 
2026 (1) TMI 1685
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....SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Appellant: B.V.S. Chalapati Rao. Counsel for the Respondent: Y.N. Vivekananda. ORDER PER HON'BLE SRI JUSTICE R.RAGHUNANDAN RAO The appellant had suffered the order of assessment dated 03.07.2009 for the assessment year 2009-10. The said order was set aside in appeal and remanded back to the assess....
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....d the appellant that the case would not come under this scheme and advised the appellant to file an appeal before the High Court. The appellant would further state that the delay in filing the appeal occurred on account of the delay in obtaining the proof of service of the order from the Income Tax Appellate Tribunal, Visakhapatnam. There is no explanation as to why and how there was a delay in ob....
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....of the said miscellaneous application, the appellant had not moved the appeal before this Court. Learned counsel would submit that the aforesaid circumstances could be taken into account and a liberal view may be taken on the delay in filing of the appeal. 4. We are of the opinion that none of the reasons set out, either in the affidavit filed in support of the application, or the submissions o....