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TMI Blog2021 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... insistence of his family members due to which the delay had occurred, in the interest of justice, hereby condone the delay in filing the appeal before the Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. Hereby caution the assessee to promptly co-operate before the Ld. CIT(A) in the proceedings failing which the Ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. - ITA No. 1271/Hyd/2019 - - - Dated:- 21-1-2021 - A. Mohan Alankamony , Member ( A ) For the Appellant : Surya Kumar for G. Sudhakar Rao For the Respondents : Sitar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which may be produced during the hearing of appeal the appeal may be allowed and justice rendered. 3. At the outset, the Ld. AR submitted before me that there is a delay of 03 days in filing the appeal before the Tribunal. Ld. AR further submitted that because of the Clerk's oversight at Ld. Counsel's office the appeal could not be filed within the stipulated time and since the delay in filing the appeal is not attributable to the assessee, the delay may be condoned and the case may be adjudicated on merits. 4. After hearing the submissions of the Ld. AR, I find that the reason for the delay of 03 days in filing the appeal before the Tribunal is because of the oversight of the staff in the Auditor's office and not due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Ld. DR. The Ld. CIT(A) had given sufficient opportunities to the assessee to explain the reasons for the delay and furnish evidence for the same. Since, the assessee could not convincingly explain the reasons for delay in filing the appeal, the Ld. CIT(A) was left with no other option except to dismiss the appeal. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the prayer of the Ld. AR before us that the delay was not caused intentionally or negligently as he was seeking advice from various Counsels as per the insistence of his family members due to which the delay had occurred, in the interest of justice, I hereby condone the delay in filing the appeal before the Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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