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TMI Blog2024 (8) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 26/02/2024 passed by the learned Commissioner of Income Tax (Appeals)/ADDL/JCIT (A)-2 Ahmedabad ("Ld. CIT(A)"), in the case of Lahari Impex Private Limited ("the assessee") for the assessment year 2009-10, assessee preferred this appeal. 2. At the outset Ld. AR submitted that in this case the appeal before the First Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was for the assessee to make necessary arrangements for filing the appeal without delay. 5. It could be seen from the record that there was a delay in preferring appeal before the First Appellate Authority and the reason for the delay in filing the appeal was attributed to the pandemic. As a matter of fact, though the learned DR does not concede to condone the delay, there is no denial of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be heard on merits by condoning the delay. 6. With this view of the matter, we condone the delay in filing the First appeal before the learned CIT(A) , set aside the impugned order and the rest of the appeal to the file of the learned CIT(A) for deciding the same on merits. Grounds are, accordingly, treated as allowed for statistical purpose. 7. In the result, appeal of the assessee is treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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