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2. At the outset, we notice that appeal filed by the assessee in ITA No. 75/Gau/2018 for AY 2010-11 is barred by limitation of 1782 days. The learned Counsel for the assessee submitted that the assessee could not file appeal on time and there was delay of 1781 days in filing the appeal by the Assessee. The learned Counsel stated that there was a bona fide reason for not filing the appeal within time and he stated that the delay was due to bona fide mistake of assessee(s) advocate Shri Ashom Kumar Jain, who failed to file the appeal within the prescribed time. The learned Counsel submitted that the assessee is a director of the assessee company and he is a cancer patient and also suffering from critical heart disease and he had undergone bypass surgery within the installation of pace maker. The director was also facing heavy diabetics during the relevant time. Therefore, there is a communication gap between the assessee and his advocate and this has resulted into delay for 1782 days. The learned Counsel further submitted that there is no mala fide intention or deliberate attempt in filing the present appeal late on the part of the assessee company and the legitimate assessee could not be denied for justice because of these technical reasons. The learned Counsel submitted before us an affidavit stating the reasons for delay, which is being reproduced below: -