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TMI Blog2021 (2) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... a way for the cause of substantial justice. Therefore, after considering the submissions made by the Ld. Counsel for the assessee, we hold that the assessee's impugned delay of 234 days is neither intentional nor deliberate, but due to the circumstances beyond it's control. Accordingly, we condone the delay of 234 days and remit the matter back to the file of the Ld. CIT(A) to adjudicate the assessee's appeal on merits. Appeal of the assessee is allowed for statistical purpose. - I.T.A. No. 179/Viz/2021 - - - Dated:- 16-2-2021 - SHRI DUVVURU RL REDDY, HON BLE JUDICIAL MEMBER And SHRI S BALAKRISHNAN, HON BLE ACCOUNTANT MEMBER Appellant by : Shri I.Kamasastry, AR Respondent by : Shri SPG Mudaliar, DR ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a delay of 234 days. The Ld. CIT(A) dismissed the appeal in limine, saying that there is no sufficient cause to condone the delay. 4. On being aggrieved, the assessee preferred an appeal before us and raised the following grounds: 1. The National Faceless Appeal Centre, (NFAC for short) Delhi is not justified in dismissing the appeal of the assessee in limine as being belated for the reason that: i. NFAC has considered the date of uploading the intimation under section 143(1)(a) in the registered account of the assessee on the ITBA portal in the absence of any SMS alert on the registered mobile number or email on the registered email id of the assessee. ii. NFAC has not considered the CBDT Circular No. 10/2021 extendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal. At the outset, the Ld. Counsel for the assessee has submitted that due to pandemic, the assessee was unable to file the appeal in time and relied on the decision of Hon'ble Supreme Court in a writ petition (Civil) No. 3/2020 dated 23.03.2020, wherein the Hon'ble Supreme Court has suo moto has extended the time prescribed for filing all appeals till further orders. In obedience of the said orders, the CBDT in its Circular No. 10/21 (F. No. 225/49/2021/ITAT11 dated 25.05.2021 has clarified that limitation period for filing appeals before CIT(A) under the Income Tax Act has been extended. The Ld. Counsel for the assessee has further submitted that the delay is not due to willful negligence of the assessee. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.12.19, in which it was held that such delay supported by cogent reasons deserves to be condoned, so as to make a way for the cause of substantial justice. Therefore, after considering the submissions made by the Ld. Counsel for the assessee, we hold that the assessee's impugned delay of 234 days is neither intentional nor deliberate, but due to the circumstances beyond it's control. Accordingly, we condone the delay of 234 days and remit the matter back to the file of the Ld. CIT(A) to adjudicate the assessee's appeal on merits after giving opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 16th February, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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