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TMI Blog2022 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us the Ld. AR has pleaded that if an opportunity is given before the AO, the assessee may be able to substantiate it s case with documentary evidence. Therefore, considering the prayer of the Ld. AR as well as the issues involved in the appeal, in the interest of justice, We hereby remit the matter back to the file of Ld. AO in order to consider the appeal afresh by providing one more opportunity to the assessee of being heard. Appeal filed by the assessee is allowed for statistical purposes - ITA No. 371/Hyd/2020 (A.Y. 2012-13) - - - Dated:- 21-1-2022 - SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI S.S. GODARA, JUDICIAL MEMBER Assessee by: Sri Sashank Dundu Revenue by: Sri Sunil Goutam, Sr. AR ORDER PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t prays that the order of the Ld. CIT(A) be set aside in the interest of justice. 3. At the outset, the Ld. AR submitted that there is a delay of 52 days in filing the appeal before the Tribunal. The Ld. AR further submitted that due to Pandemic situation prevailed during the relevant period, the appeal could not be filed by the assessee within the stipulated time. Hence, it was prayed that the delay of 52 days in filing the appeal before the Tribunal may kindly be condoned. After hearing the Ld. AR, we find that the assessee was prevented by reasonable cause viz., severe Pandemic Situation during the relevant period and therefore the appeal was filed beyond the prescribed time limit. Considering the same, we hereby condone the delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the assessee before the Ld. AO. Even before the Ld. CIT (A), there was no effective representation by the Ld. AR to support the assessee s case. Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal based on the material on record. In this situation, We do not find much strength in the arguments advanced by the ld. AR. However, before us the Ld. AR has pleaded that if an opportunity is given before the Ld. AO, the assessee may be able to substantiate it s case with documentary evidence. Therefore, considering the prayer of the Ld. AR as well as the issues involved in the appeal, in the interest of justice, We hereby remit the matter back to the file of Ld. AO in order to consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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