9911796707
TMI Blog2013 (11) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... onourable Mr. Justice M. R. Shah) 1.0. As common question of law and facts arise in both these appeals, they are being finally heard, decided and disposed of by this common judgment and order. 2.0. Both these appeals have been preferred by the common appellant assessee challenging the impugned common order passed by the learned Income Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee requested the learned Tribunal to condone the delay by submitting that earlier tax matter were being looked after by a Chartered Accountant M/s. J M. Patel & Brothers and even after losing the appeal before the learned CIT(A), he did not advise the assessee to file further appeal before the Tribunal. It was further stated in the affidavit that subsequently the assessee came to know about losi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, learned advocate for the appellant and Shri Varun Patel, learned advocate for the respondent and perused the impugned common order passed by the learned Tribunal. Considering the affidavits filed by the assessee before the Tribunal which are even reproduced by the learned Tribunal, we are of the view that the learned Tribunal has committed error in not condoning the delay and not considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be decided on merits rather than dismissing the same on technical ground like delay etc. unless it is found that there was gross negligence on the part of the assessee and / or there was any mala fide intention on the part of the assessee in not preferring the appeal within the period of limitation and / or in filing the appeals belatedly. As observed by the Hon'ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same on the ground of limitation 5.0. In view of the above and for the reasons stated above, both these appeals succeed and the impugned common order passed by the ITAT dated 22.3.2013 in ITA Nos. 563 and 564/AHD/2012 with respect to the assessment year 2007*-08 and 2008-09 is hereby quashed and set aside and the delay caused in preferring the respective appeals is hereby condoned and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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