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TMI Blog2024 (8) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... pect 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 because the appeal was filed with such delay long after the sue motu extension of time limit due to Covid-19 as allowed by the Hon'ble Supreme Court. 3. Learned AR submitted that immediately on receipt of the copy of the order in this matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal 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 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the assessee by applying the ratio in the case of CIT vs. Multiplan India Ltd 38 ITD 320. I find that this order is not in compliance with the requirement of the provisions under section 250 (6) of the Act. Since the quantum appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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