GUPTA SUBHASH & SONS HUF,DELHI vs. ITO, WARD 34(3), DELHI, CIVIC CENTRE

In the result, the appeal filed by the assessee is allowed

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

276 (Coch) where it has been held that a liberal View should be taken in a case where delay occurs due to lapse on the part of advocate chartered accountant and for promoting the cause of justice, I am of the view that the CIT(A) ought to have condoned the delay in filing the appeal. I, therefore, set aside

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed