TMI Blog2024 (8) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal could not be drafted and filed at once - HELD THAT:- Ordinarily the delay of 1528 days require proper explanation in respect of the sufficient cause for the delay occurred. In this case according to the assessee the moment he received the copy of the order he approached his counsel, but due to the professional preoccupations of the counsel the appeal could not be filed at once but due to the intervening pandemic, believing the words of the counsel, the assessee rest assured and when he realised that the appeal was not filed as promised by his counsel, the delay occurred. Hon ble Supreme Court also extended the time for filing of the appeals from the date of lockdown till expiry of 3 months from 1/3/2022. Having regard to the ordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi ( Ld. CIT(A) ), in the case of Turimella Vasu Babu ( the assessee ) for the assessment year 2014-15, assessee preferred these appeals. ITA No. 643 /Hyd/ 2024 is in respect of the quantum addition whereas ITA No. 644 /Hyd/ 2024 is in respect of the penalty levied under section 271(1)(c) of the Income Tax Act, 1961 (for short the Act ). 2. At the outset, it is the submission on behalf of the assessee that the learned CIT(A) dismissed the quantum appeal in limine declining to condone the delay of 1528 days in filing of the appeal. According to the learned CIT(A) the reasons furnished by the assessee for the condonation of delay do not constitute sufficient cause and becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the copy of the order in the quantum appeal, the assessee met his counsel and due to the professional preoccupations of the counsel the appeal could not be drafted and filed at once, and believing the words of the counsel that the appeal would be filed in the month of March, 2020 the assessee in a statute but when the assessee came to know that the appeal was not filed as promised by learned AR, then he immediately took steps for preparation of the grounds of appeal and filing the same before the learned CIT(A). 6. Ordinarily the delay of 1528 days require proper explanation in respect of the sufficient cause for the delay occurred. In this case according to the assessee the moment he received the copy of the order he approached his couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and restore the appeal to the file of the learned CIT(A) to pass an order in compliance with the provisions under section 250(6) of the Act, and direct the assessee to co-operate with the first appellate authority in getting the matters disposed of on merits without seeking any adjournments and the learned CIT(A) to take a fresh look at the matter, after affording a reasonable opportunity to the assessee of being heard. I order accordingly. 9. In view of the peculiarity of the circumstances in the case of the assessee, the delay is condoned. I have perused the order of the learned CIT(A) in the appeal of the assessee against levy of penalty under section 271(1)(c) of the Act. Learned CIT(A) dismissed this appeal for non-prosecution by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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