The court allowed appeal despite 1100-day delay due to practitioner's misunderstanding. Justice prevails as ex-parte order set aside.

The ITAT considered the condonation of a 1100-day delay in filing an appeal, noting that the delay resulted from the income tax practitioner's mistaken belief that the order was not appealable. Citing the principle that "sufficient cause" should be liberally construed to advance justice, the ITAT referred to a Supreme Court case where a 1418-day delay was condoned due to unusual circumstances and misrepresentation by the advocate. The ITAT held that the ex-parte order by the PCIT violated natural justice as the assessee was not given a fair opportunity to present their case. Consequently, the order was set aside, and the matter was remitted back to the PCIT for fresh adjudication. The appeal was treated as allowed for statistical purposes. .....

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