M/S. SHELL MRPL AVIATION FUELS AND SERVICES LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

Per N. V. Vasudevan, Vice President:

This is an appeal by the assessee against the Order dated 08.03.2018 of CIT(A)-6, Bengaluru, relating to Assessment Year 2012-13. 2. There is a delay of 68 days in filing the appeal by the assessee. The reasons for the delay have been explained in an affidavit dated 07.03.2019 filed by the Director of the assessee. It has been stated therein that at the time of due date for filing the appeal against the order of the CIT(A), the tax executive employed by the assessee who has been managing the representation before the lower authority left the services and was serving notice period. In the course of transition, some of the tax files were misplaced and one such file contained the impugned order of the CIT(A). The earlier tax executive did not inform the senior personnel of the