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�नधा�रती क� ओर से /Assessee by None राज�व क� ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 02.11.2022 उ�घोषणा क� तार�ख/Date of 02.11.2022 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:
1.
This appeal by assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-II Surat [for short to as “Ld. CIT(A)”] dated 12.05.2011 for the assessment year 2007- 08. Though, the ld CIT(A) has passed the order on 12.05.2011, however, appeal is filed before Tribunal on 30.11.2017 i.e. after more than six years of passing the impugned order of Ld. CIT(A). No application for condonation of delay is filed by assessee with (A.Y 07-08) Mayur R Shah the appeal of assessee. On perusal of contents of column No.- 9 of Form-36, it is revealed that assessee has mentioned the date of communication of the order as “20.11.2017”. No application for condonation of delay or showing any material or evidence that the order of Ld. CIT(A) was received only on 20.11.2017, is filed on record.
2. The Notice of this appeal was served on the assessee by way of registered post with Acknowledgement Due (RPAD). Perusal of record, it shows that authority letter of Shri Samir S. Jani, and Shri Hersh Samir Jani, Ld. Advocate is filed on record. The dates of adjournments were sought by them on more than seven times on plea or the other. We also find that another authority letter of S/Shri Subhash N Shah, Birju S Shah, Yogesh S Gamit, Shaunak K Zaveri and Mehul Mavapuri are also filed on record. They also sought adjournments on one reason or other. However, on 13.09.2022, Mr. Shonak Zaveri AR for assessee appeared and filed an application, which is signed by Mayur R Shah to withdraw their authority letter. Along with application for withdrawal of their authority, the ld. AR’s of the assessee submits that they have already intimated the assessee about 2