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TMI Blog2014 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 days - many other documents are required to be filed along with appeal, the time gap of 17 days is not much as the statute itself has given time of 30 days to the assessee to file appeal before CIT(A) - it is a deserving case where delay should have been condoned by CIT(A) - CIT(A) is directed to condone the delay and decide the appeals filed by the assessee on merits after giving the assessee a reasonable and sufficient opportunity of hearing – Decided in favour of Assessee. - ITA No.2051/Mum/2014, ITA No.2052/Mum/2014 - - - Dated:- 24-6-2014 - Shri I. P. Bansal,JJ. For the Appellant : None For the Respondent : Shri. B. Yadagiri ORDER Per I. P. Bansal (JM) : Both these appeals are filed by the assessee and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings initiated and competed pursuant thereto are without jurisdiction, void and without any authority of law. 7. The CIT(A) erred in failing to appreciate that there was no valid reason to believe that income had escaped assessment due to failure on the part of the appellant disclose fully and truly all material facts necessary for their assessment. 8. The CIT(A) erred in failing to appreciate that the interest income subjected to reassessment proceedings was disclosed by the appellant on the face of its audited income expenditure account for the relevant previous year which was duly filed before the AO alongwith the return of income. Disallowance of deduction under section 80P of the Act in respect of the following interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The aforesaid grounds of appeal are without prejudice to one another. The appellant craves leave to amend, to modify, to alter, to substitute and I or to delete all or any of the aforesaid grounds of appeal at or before the hearing. Grounds Appeal for A.Y 2009-10: Under the facts and circumstances of the case and in law: Condonation of delay 1. The Comm. of Income-tax (Appeals) - 23, Mumbai [CIT(A)] erred in refusing to condone delay of the appellant in filing appeal before him. 2. The CIT(A) erred in not appreciating the fact that appellant had valid grounds for delay in filing appeal which deserved to be condoned on principles of natural justice. Disallowance of deduction under section 80P of the Act in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sent to the assessee. However, none was present on the fixed date of hearing, therefore, I proceed to decide the present appeals ex-parte qua the assessee. 3. As it can be seen from the grounds of appeal, the assessee is mainly aggrieved by the decision of Ld. CIT(A) who has dismissed the appeals filed by the assessee on account of delay in filing the appeal. During the course of hearing of the appeal it was noticed by Ld. CIT(A) that the date of service of the notice of demand in both the cases was 4th November, 2011 and appeals were filed by the assessee on 19/3/2012. Therefore, he found that the appeals were belatedly filed. An application was filed for condonation of delay. It was submitted that there is a delay of 99 days and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts I have heard Ld. DR who relied upon the order passed by Ld. CIT(A). From the order passed by Ld. CIT(A) I found that the request of the assessee for condonation of delay has been rejected only for the reason that assessee could not explain the delay between the signing of the verification of appeal form and the actual date of filing the appeal. The concerned gap is only of 16-17 days. In my opinion, since many other documents are required to be filed alongwith appeal, the time gap of 17 days is not much as the statute itself has given time of 30 days to the assessee to file appeal before Ld. CIT(A). Keeping in view this fact, I am of the opinion that it is a deserving case where delay should have been condoned by Ld. CIT(A). According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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