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TMI Blog2018 (2) TMI 2107X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax (Appeals). However, considering the submission of the ld. Authorised Representative before us that the delay was due to certain unavoidable circumstances, we are of the opinion that delay ought be condoned. When technical consideration and merits are pitted against each other, the latter has to get preference over the former. We direct the CIT(Appeals) to condone the delay, admit the appeal and adjudicate it on merits. Needless to say that assessee shall be given proper opportunity to explain its case. We therefore set aside the order of CIT (Appeals) and remit the appeal back to him for consideration afresh in accordance with law - Appeal of the assessee is allowed for statistical purpose. - Shri Abraham P.George, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not enter appearance. As per the ld. Authorised Representative if one more opportunity was given, assessee will be duly represented before the ld. Commissioner of Income Tax (Appeals) and file necessary records and submissions for adjudicating the appeal on merits. 3. Per contra, ld. Departmental Representative submitted that the condonation petition filed by the assessee before the ld. Commissioner of Income Tax (Appeals) was not at all inadmissible, since no valid reason was shown in such condonation letter. According to her, despite five notices given by ld. Commissioner of Income Tax (Appeals) to the assessee, there was no appearance. Thus according to her, ld. Commissioner of Income Tax (Appeals) was justified in dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat we have not gained anything by the delay in filing of the appeal. 9) Under this circumstances, it is prayed that the delay in filing of any appeal for Asst. Year 2011-12 may please be condoned . Ld. Commissioner of Income Tax (Appeals) did not condone the delay citing the following reasons. In the petition for condonation of delay the appellant stated only one reason for the delay- However, in view of our consultant s busy schedule, we were able to get the appeal papers only on 02.05.2016. Consequently, there is a delay of 33 days in filing of appeals before yours honours. However, the assessee did not furnish any evidence in support of the above stated reason for the delay . No doubt it should be the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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