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Income Tax Appellate Tribunal, DELHI BENCH “SMC-I”: NEW DELHI
Before: SHRI P.K.BANSAL
This appeal has been filed by the assessee against the order of the Ld. CIT(A) dated 09.2.2015.
The first ground taken by the assessee relates to not condoning the delay by the Ld. CIT(A) and therefore not admitting the delay of the assesee as barred by limitation.
I have heard the rival submissions and carefully considered the same. I noted that the assesssee has filed the appeal in this case before the Ld. CIT(A) not within the prescribed time. The appeal was filed late and for which the assessee has moved an application for condonation of the delay alongwith the appeal dated 08.10.2013. In the condonation application the assessee has clearly stated that the appeal was to be filed by the assessee on 08.10.2013 while the same was to be filed on 21st April, 2013. The assesee has given the following reason :-
DAYS OF PERIOD DELAY REASON
From 22.04.2013 to 03.10.2013 165 Assessee could not file appeal to full fill his understanding of surrender with the Ld. AO being under the bonafide belief that other side will also fulfill his side of commitment. In support of affidavit of assessee/ counsel is enclosed.
From 04.10.2013 to 04.10.2013 0 I Order of penalty received and assessee became aware about failure of surrender and rushed to contact counsel
From 05.10.2013 to 07.10.2013 03 Including 2 holidays on 5/6ll1 Oct, 13 being Saturday / Sunday. Study of Matter / Preparation of draft/ finalization of appeal etc. Deposit of appeal fee and preparation of delay. Signing of Documents and Preparation of Affidavits
From 08.10.2013 to 08.10.2013 01 Filing the appeal
Total 170 days
In my view the reasons for the condonation of the delay taken by the assessee is a sufficient cause. For the mistake of the counsel, assessee cannot be penalised. I therefore condone the delay in respect of the appeal filed before the Ld. CIT(A) and set aside the order of the Ld. CIT(A). Therefore the appeal is restored to the file of the Ld. CIT(A) with a direction that the Ld. CIT(A) shall decide the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity to the assessee.
In the result, appeal filed by the assessee is statistically allowed.
Order pronounced in the open court on 15/07/2016.