SHRI MANOJ AGARWAL,NEW DELHI vs. ITO, DEHRADUN

This appeal of the assessee arises from the order of ld. CIT(A), Dehradun vide order dated 1.1.2016 for the A.Y. 2010-11. The assessee has raised the following grounds of appeal:- “1. That the impugned order is bad in law as well as merits.

The brief facts of the case are that the assessee has filed the appeal before the ld. CIT (A) which is delayed by 11 months. It was argued that the order of the assessment has not been served on the assessee and only the acknowledgement slip was got signed from the assessee.

I have heard the rival contentions and perused the facts of the case. It was contended by the ld. counsel for the assessee that the assessee did not receive the assessment order and therefore the assessee did not file the appeal in time. The assessee was also present in the Court who stated that only the acknowledgment slip was got signed by the notice server with a promise that the assessment order will be sent later on, this is such a statement which cannot be believed by anybody. In the circumstances and facts of the case in the absence of any sufficient cause established by the assessee I don’t find any infirmity in the order of the ld. CIT(A) who has rightly not condoned the delay. Thus appeal of the assessee is dismissed.

In the result, the appeal of the assessee is dismissed.

Pronounced in the open court on 09.03.2017. Sd/- (B.P. JAIN) ACCOUNTANT MEMBER Dated: 09.03.2017 Narender Copy forwarded to: 1) Appellant 2) Respondent 3) CIT 4) CIT (Appeals) 5) DR: ITAT ASSISTANT REGISTRAR