9911796707
TMI Blog2024 (8) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... and on facts in rejecting prayer for condonation of delay in filing the appeal made by the appellant and on that ground dismissed the appeal without considering merits of appeal. 2. The learned Commissioner of Income Tax (Appeals) (NFAC) erred in Law and on facts, dismissed the appeal on technical ground without adjudicating the merits of the case. 3. The learned Commissioner of Income Tax (Appeals) (NFAC) erred in Law and on facts in not adjudicating ground in respect of determining entire transport receipt of Rs. 33,91,530/- as an income without appreciating nature of business of the appellant and not allowing deduction of expenses incurred for earning the business income." 3. The return of income was filed on 25.09.2008 declaring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see immediately on CPC Portal found the e-mail of mobile nos. of his previous CA Shri Gopal Shah. The assessee approached the said CA who did not give proper answer and told the assessee that he will look into the matter. The assessee waited for 15 days then approached another CA who took him to Income Tax Office, Petlad and came to know that the order under Section 263 and order under Section 144 read with section 263 of the Act were passed and demand was raised due to passing of the order. On 20.12.2019, the assessee requested the Income Tax Office to give copy of both the orders and obtained the same. On 01.01.2020, the assessee filed appeal before the CIT(A)ia i.e. within 15 days period of receipt of both the orders under Section 263 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the perusal of the records, it appears that when the assessee came to the knowledge of the order with the help of subsequent CA, the assessee within 15 days has filed the appeal before the CIT(A). Due to Pandemic, the subsequent CA expired and that is why the assessee's delay condonation application was filed later. The CIT(A) who has taken this aspect for condoning the delay. Though the delay is exorbitant the peculiar facts and circumstances which is exceptional in nature in the present case cannot be treated as contrary to the assessee's right to contest the appeal on merit. Therefore, in the interest of justice, it will be appropriate to condone the delay in filing the appeal before the CIT(A). The CIT(A) will decide the matter on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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