9911796707
TMI Blog2024 (8) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee s delay condonation application was filed later. 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). CIT(A) will decide the matter on merit as per due process of law. Appeal of the assessee is partly allowed for statistical purpose. - Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member For the Assessee : Shri B.T. Thakkar, AR For the Revenue : Shri C.S. Sharma, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 144 read with Section 263 of the Act was passed on 28.01.2016 thereby totalling the income at Rs. 34,82,500/- thereby assessing gross receipts instead of income out of gross receipts. 4. Being aggrieved by the Order under Section 144 read with Section 263 of the Act which is the Assessment Order in consequential to order passed under Section 263 of the Act by the PCIT, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that during the proceedings under Section 263 of the Act, the assessee was kept in dark by his AR (CA Shri Gopal Shah). The Ld. AR further submitted that during the assessment proceedings under Section 143 read with Section 263 of the Act also the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR submitted that the delay on the part of the assessee before the CIT(A) in filing the statutory appeal was not deliberate but due to the negligence of the earlier CA Shri Gopal Shah and in fact the subsequent CA passed away on March 2020 due to Covid Pandemic. Therefore, the delay condonation application was filed belatedly. The Ld. AR submitted that in the peculiar circumstances, the delay before the CIT(A) be condoned and the matter may be remanded back to the file of the CIT(A) for proper adjudication of the issues on merit. 6. The Ld. DR opposed to the delay as it is more than 1430 days delay which is exorbitant delay. The Ld. DR relied upon the order of the CIT(A). 7. We have heard both the parties and perused all the relevant materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
