9911796707
TMI Blog2023 (8) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... Murthy [ 1998 (9) TMI 602 - SUPREME COURT ] and H.L Malhotra Com. [ 2020 (12) TMI 1083 - DELHI HIGH COURT ] as relied by the ld. counsel, held that if there is sufficient cause explaining the delay then the same should be condone as the assessee never benefited by the delayed filing of appeal. In the present case the assessee wanted to depend on particular consultant whereas the revenue justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri Pradip Kumar Kedia, Accountant Member For the Assessee : Shri Kapil Goel, Adv. For the Revenue : Shri Vivek Kumar Upadhyay, Sr. DR ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order of Ld. CIT(A)-27, New Delhi dated 07.06.2019 for AYs 2011-12 2013-14. Issue of denial of condonation of delay by ld. CIT(A). 2. The ld. co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grossly erred in denying condonation despite the fact that the Senior Counsel of assessee Shri. S.M Mathur had undergone bypass surgery at that time and the assessee submitted all relevant documentary evidences before him submitting the sufficient cause explaining the delay. Therefore, the ld. counsel submitted that the delay before ld. CIT(A) in filing first appeal may kindly be condoned. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of N. Balakrishnan v M Krishna Murthy 1998 (7) SCC 123 and Hon ble jurisdictional High Court of Delhi in the case of H.L Malhotra Com. vs. DCIT (supra), as relied by the ld. counsel, held that if there is sufficient cause explaining the delay then the same should be condone as the assessee never benefited by the delayed filing of appeal. In the present case the assessee wanted to depend on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is allowed. 5. Since the ld. CIT(A) has dismissed appeals in limine denying condonation of delay with expressing any adjudication on merits therefore both the appeals are restored to the file of ld. CIT(A) for adjudication of first appeal on merits without being influenced with the earlier first appellate order. Accordingly, ground no. 2 is allowed for statistical purposes. 6. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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