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TMI Blog2021 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... he same can be entertained at a later stage. It seems that may be due to lack of knowledge or guidance or inadvertence, the appellant failed to file the appropriate application and supporting affidavit/evidence in support of reasons for delay. The Assessee died and the appeal before the ld. Commissioner was filed by the legal heir, therefore, considering the peculiar facts and circumstances as discussed above, we deem it appropriate to remand back this case to the file of the ld. Commissioner for decision afresh while affording reasonable opportunity(s) to the Assessee for filing an appropriate application along with affidavit/evidence in support of reasons for delay -Appeal filed by the Assessee stands allowed for statistical purpose. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the legal formalities for getting the relevant certificates got delayed, hence, delay is requested to be pardoned. The ld. Commissioner did not get impress by the reasons for delay given by the legal heir of the Assessee and dismissed the appeal in limine on the point of limitation. The Appellant being aggrieved preferred the instant appeal. 3. Having heard the parties and perused the material available on record. The appeal of the Assessee was dismissed in limine as not admitted on the ground of non-filing of the necessary application with supporting affidavit. It is an admitted fact that the Assessee deceased had expired on 14/03/2016 and as per the legal heir of the Assessee the legal formalities for getting the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch application at the first instance. In our view, the deficiency is a curable defect, and if the required application is filed subsequently the appeal can be treated as presented in accordance with the requirement contained in Rule 3-A of Order 41 of the Code . 3.2. It seems that may be due to lack of knowledge or guidance or inadvertence, the appellant failed to file the appropriate application and supporting affidavit/evidence in support of reasons for delay. The Assessee died and the appeal before the ld. Commissioner was filed by the legal heir, therefore, considering the peculiar facts and circumstances as discussed above, we deem it appropriate to remand back this case to the file of the ld. Commissioner for decision afresh while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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