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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 ..... available to him is strengthened. Accordingly, in the peculiar facts it clearly demonstrates that the delay has occurred for reasons beyond the control of the assessee. It is 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. - ITA No. 980/CHD/2019 - - - Dated:- 28-5-2021 - Diva Singh, Member (J) For the Appellant : Vikrant Kackria For the Respondents : Ashok Khanna, Addl. CIT ORDER The present appeal has been filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be condoned. 4. The ld. Sr. DR on a perusal of the impugned order which clearly showed that the address available was of a counsel did not dispute the facts stated on an Affidavit and did not oppose the prayer for Condonation of Delay. 5. I have heard the submissions and perused the material available on record. In the facts of the present case it is seen that the assessee having engaged a counsel to represent him before the Appellate Authority discharged his onus. The record shows that the counsel for some reason did not participate in the proceedings before the First Appellate Authority. It is also evident that the address available to the First Appellate Authority was that of the counsel. In the circumstances the claims in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting the assertions is also extracted hereunder: 6.1 It is seen that as per column 4 the following name of the counsel is given: 4. Name Address of the Appellant Sh. Satbir Singh Sadana Appellant C/o S. Khanna and Associates,C.A. 3007, GF, Sec-45D, Chandigarh. 7. Accordingly, in the light of the peculiar facts and circumstances on record, I am of the view that the delay deserves to be condoned. In the facts, it is seen that the assessee having appointed a counsel to represent him as is evidenced from the record itself namely Column No. 4 of page 1 extracted herein above supports the claim that the assessee was live and alert to his responsibilities. In the circumstances, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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