2005 (2) TMI 435

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....he order of AO for imposing the penalty under s. 271(1)(c) had been filed. It was only when the AO issued show-cause notice dt. 5th April, 1999 under s. 276/277 that assessee came to know that appeal against the aforesaid order had not been filed. On knowing the fact the assessee immediately filed an appeal on 15th April, 1999 through some other counsel. Thus, it was contended before CIT(A) that delay in filing the appeal was bona fide and should be condoned. Reliance was also placed on the judgment of Supreme Court in the case of Concord of India Insurance Co. Ltd. vs. Smt. Nirmala Devi & Ors. (1979) 118 ITR 507 (SC) and the judgment of Hon'ble Punjab & Haryana High Court in the case Manoj Ahuja & Anr. vs. IAC (1984) 43 CTR (P&H) 229 : (19....

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.... 276C/277 stating that order for imposing penalty under s. 271(1)(c) had been accepted by the assessee. It is on receipt such notice that assessee learnt that Shri M.C. Khungar, advocate, had not filed any appeal against the order of AO passed under s. 271(1)(c) as mentioned in the reply dt. 9th March, 1993 drafted by him. This letter was served upon the assessee on 7th April, 1999. Thereafter, the assessee immediately changed the counsel and filed an appeal on 15th April, 1999. The learned counsel for the assessee relied on the decisions of Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 62 CTR (SC) 23 : (1987) 167 JTR 471 (SC) in support of the contention that sufficient cause is adequately e....

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....ted that appeal against the order of AO for imposing 'the penalty has been filed. Thus, the assessee was under a bona fide impression that appeal has been filed. It is only when further show-cause notice dt. 5th April, 1999 was received on 7th April, 1999 where AO had stated that order for imposing the penalty was accepted by the assessee, the assessee came to know that no appeal had been filed. Thereafter, the appeal was filed in about a week's time. The assessee has supported this fact by filing an affidavit, which Revenue has not challenged. No material or evidence has been placed before me to show that assessee knew this fact before. Even otherwise, what benefit could have accrued to the assessee in delaying the filing of appeal against....