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TMI Blog2020 (4) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... wider than challenging the order passed under Section 154 of the Income-tax Act for rectification of any mistake. Since the assessee has availed one of the courses available to it and this has made its appeal time barred, it is a plausible explanation for condonation of delay. Therefore,condone the delay of 157 days in filing the appeal before the learned CIT(A). - ITA No. 978/Ahd/2018 - - - Dated:- 5-2-2020 - Shri Rajpal Yadav, Vice President For the Assessee : Shri Biren Shah, AR For the Revenue : Shri Dilip Kumar, Sr DR ORDER The assessee is in appeal before the Tribunal against the order of learned CIT(A), Ahmedabad-5 dated 02.02.2018 passed for Assessment Year 2008-09. 2. The assessee has taken three grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of this assessment order assessee filed an application under Section 154 of the Income-tax Act for rectification of this order. Such application was filed on 09.02.2016. When Assessing Officer rejected this application, then the assessee filed an appeal before the learned CIT(A) against the original order and in this way the appeal has become time barred by 157 days. The assessee prayed for condonation of delay in filing the appeal before the learned CIT(A) under Section 249(3) of the Income-tax Act. Learned CIT(A) did not condone the delay and dismissed the appeal being time barred. 5. With the assistance of learned representatives, I have gone through the record carefully. To my mind, the assessee was prevented by plausible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s availed one of the courses available to it and this has made its appeal time barred, I am of the view that it is a plausible explanation for condonation of delay. Therefore, I condone the delay of 157 days in filing the appeal before the learned CIT(A). 6. So far as merit of the case is concerned, learned First Appellate Authority has not adjudicated the issue on merits because the appeal was time barred and learned CIT(A) did not condone the delay in filing the appeal. Normally, in such a situation, the matter should be restored to the file of learned First Appellate Authority with the direction to adjudicate it on merits. However, after going through the assessment order, I find that by remitting the issue to the file of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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