SHRI NARMADESHWAR PANDEY,KOLKATA vs. INCOME TAX OFFICER -WARD 27(2), KOLKATA, KOLKATA

Para-2 of the ld. CIT(A) states as follows :- “2. It is seen that the notice of demand was served on the appellant on 28.09.2006. However the appeal was filed on 10.08.2009. thus the appeal was filed late by 1035 days. The appellant has stated in his petition dated 20.11.2013 that "The appellant was under the impression that since he has been assessed u/s. 143(3) read with Section 147; he was not eligible to file appeal before the Hon’ble Commissioner of Income Tax (Appeals) out of ignorance of law and fear. However, on persuasion from colleagues he gave the papers to one Mrs. T. K. Mitra for filing of appeal before first appellate authority. But said Mr. Mitra did not file appeal 09.08.2009. After lot of persuasion with said authorized representative, finally appeal was filed on 10.08.2009 resulting on a delay of 1035 days ...”

Before us the assessee could not demonstrate with evidence that he was Sri Narmadeshwar pandey A.Y.2004-05 2 prevented from sufficient cause for filing the appeal in time before the Fist Appellate Authority. Hence we dismiss the appeal of the assessee by upholding the order of the first appellate authority.

In the result the appeal by the assessee is dismissed.