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TMI Blog2016 (5) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue to the file of the Ld. CIT(A) for reconsideration on merits. - ITA. No. 363/Hyd/2015 - - - Dated:- 4-3-2016 - Smt. P. Madhavi Devi, Judicial Member And Shri B. Ramakotaiah, Accountant Member For the Petitioner : Mr. M. Madhusudhan For the Respondent : Mr. B. Kurmi Naidu ORDER Per Smt. P. Madhavi Devi, J. M. This is assessee s appeal for the A.Y. 2006-07. In this appeal, the assessee is aggrieved by the Order of the Ld. CIT(A) in not condoning the delay of 62 months and 24 days in filing of the appeal before him/her against the order under section 143(3) dated 31.12.2008 for the A.Y. 2006-07 and not disposing of the appeal on merits. 2. Brief facts of the case are that the assessee company which is engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t constitute mistakes apparent from record within the meaning of section 154. On further appeal, the ITAT in ITA.No.949/Hyd/2010 dated 31.03.2013 upheld the view of the Ld. CIT(A) holding that the issue contained in the petition under section 154. did not fall within the scope of section 154. It is submitted that it is thereafter, that the assessee preferred an appeal under section 260 of the I.T. Act before the Hon ble High Court of A.P. and subsequently, on advice of its Counsel in the High Court, the assessee has filed the appeal before the CIT(A) resulting in a delay which is neither willful nor wanton and was beyond the control of the assessee. The Ld. CIT(A), however, was not satisfied with the above reasons for condonation of delay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain every days delay and since the assessee has not been able to explain the delay in a reasonable manner, assessee s appeal needs to be dismissed. 5. Having regard to the rival contentions and the material available on record, we find that the assessee has been vigilant and has been pursuing the legal remedy but under a wrong provision. We find that the efforts of the assessee have been bonafide and the assessee has not been insolent, negligent or lethargic in pursuing its legal remedies/appeal. The Hon ble Supreme Court in the case of Katiji and others (cited supra) has held as follows : 5. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time-barred is, therefore, set aside. Delay is condoned. And the matter is remitted to the High Court. The High Court will now dispose of the appeal on merits after affording reasonable opportunity of hearing to both the sides. Appeal is allowed accordingly. No costs. 6. Further, the Coordinate Bench of the Cochin Tribunal in the case of Kadakkal Educational Trust (cited supra) has also taken note of the bonafide pursuit of the appeal before wrong Forum as a reasonable cause for condonation of the delay. Respectfully following the above judgments, we are inclined to condone the delay of 62 months 24 days and remit the issue to the file of the Ld. CIT(A) for reconsideration on merits. 7. In the result, appeal of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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