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TMI Blog2017 (2) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... delayed filing of the appeal. The explanation furnished by the assessee in not approaching the appellate authority, as noticed above, appears to be plausible. In view of the above discussion, the appeal is allowed. - Income Tax Appeal No.279 of 2016 - - - Dated:- 9-2-2017 - HON'BLE MR JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Mr. S.K.Mukhi, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation Report (for short AIR ) with respect to deposit of the amount in the Axis Bank account, of the appellant. However, on account of some personal difficulty, the appellant could not appear before the Assessing Officer. Consequently, the Assessing Officer, vide order dated 25.3.2013 (Annexure A-1), received by the appellant, on 30.3.2013, made additions under Section 69 of the Act. Being diss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled principles of law, held that the appeal filed by the appellant was not maintainable being barred by time and, accordingly, dismissed the same vide impugned order dated 10.12.2015 (Annexure A-2). Being further aggrieved, the appellant filed an appeal before the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, who too dismissed the appeal of the appellant vide order dated 03.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of delay and laches, inasmuch as the assessee-appellant has been able to show reasonable cause in delayed filing of the appeal. The explanation furnished by the assessee in not approaching the appellate authority, as noticed above, appears to be plausible. 5. In view of the above discussion, the appeal is allowed. The impugned orders dated 10.12.2015 (Annexure A-2) passed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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