In the result, the appeal filed by the assessee stands allowed
Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.34/Nag/2018 िनधा"रण वष" / Assessment Year: 2012-13 Pankaj Uttamchand Kataria, Vs. Ito, Ward-3, Amravati. Kataria Agencies, Nawathe Plot, Danwantri, Amravati. Pan : Aibpk3441Q Appellant Respondent Assessee By : None Revenue By : Shri G. J. Ninawe Date Of Hearing : 26.09.2022 Date Of Pronouncement : 07.11.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-1, Nagpur [‘The Cit(A)’] Dated 21.12.2016 For The Assessment Year 2012-13. 2. At The Outset, There Is A Delay In Filing The Present Appeal Of 317 Days. The Appellant Filed A Condonation Petition Stating That The Delay In Filing The Present Appeal Had Occurred On Account Of The Appellant Pursuing The Alternative Remedy By Filing The Petition U/S 154 & The Order U/S 154 From The Commissioner Of Income Tax (Appeals) Was Received On 02.09.2017. Thereafter, The Counsel Of The Appellant Was Busy In Attending His Father, Who Is Aged About 83
2 years old, who met the accident and thereafter undergone the leg surgery followed by severe heart attack. 3. On the other hand, ld. Sr. DR opposed the condonation of delay. 4. Considering the above submissions of the ld. AR, I find that it is a fit case for condoning the delay of 317 days. Hence, I condone the delay