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TMI Blog2021 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay moved by the assessee. It was further submitted that the application has been supported by the Affidavit of the assessee. Relying thereon it was submitted that the assessee remained unaware of the fixation of the appeal itself before the ld CIT(A) as after filing the appeal through a counsel the assessee did everything within his power to facilitate a hearing. Referring to the impugned order itself, it was submitted that it would show that the assessee remained unrepresented before the ld CIT(A) also as a result an ex parte order was passed Column no. 4 of page one of the impugned order it was submitted would show that the address for communication available was of the counsel. Thus it was his submission that the copy of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal for the A.Y. 2009-10 with the worthy CIT(A)-II, Gurgaon on 16.04.2015 against the order passed u/s. 147 r.w.s. 143(3) by the ITO Ward- 5(2) Chandigarh dated 25.03.2015. 3. That I was not aware of the order passed by the worthy CIT(A)-II Gurgaon in Appeal No. 47/15-16, until & unless the penalty proceedings u/s. 274 r.w.s. 271(1) (c) were initiated against me for the A.Y. 2009-10. 4. That thereafter, when I came to know about the order passed by the ld. CIT(A) as referred above, a request for obtaining the copy of the Appellate order was made by me on 16.03.2019. 5. That I have received the certified copy of the order passed by the worthy CIT(A) Gurgaon on 06.05.2019. 6. That earlier I had engaged S. Khanna and Associates, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that even otherwise it is evident on record that no advantage has been gained by the assessee in filing the appeal late nor any advantage vested with the department has been deprived. Satisfied by the explanation afforded on a consideration of facts, circumstances and arguments which stand unrebutted by the Revenue, the delay is condoned. 8. Said order was announced and thereafter, the parties were accordingly directed to argue the appeal on merits. 9. Reiterating the arguments advanced in the condonation of delay application, it was submitted by the ld. AR that effectively the assessee was not heard. Accordingly, it was his limited prayer that the matter may be remanded back to the CIT(A). Supporting the request made ld AR gave his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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