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TMI Blog2024 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant against the order u/s.154 passed by the CPC dated 14/02/2020 by condoning the delay considering the submissions made by the appellant. The matter is, thus, remanded back to the file of the CIT (A) to decide the issue on merit by providing reasonable opportunity of being heard to the appellant. The appellant is also directed to explain its case before the CIT (A). Appeal is allowed for statistical purpose. - Shri Narendra Kumar Choudhry, Judicial Member And Shri Ratnesh Nandan Sahay, Accountant Member For the Assessee : Ms. Hinal Savla, A.R. For the Revenue : Shri P. D. Chougule (Addl. CIT), SR. D.R. ORDER PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. This appeal has been filed by the appellant against the Order of the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from business and profession, the assessee company deducted a sum of Rs. 54,00,646/- comprising rental income of Rs. 52,69,228/- which has been taken to Income from House Property and interest income of Rs. 1,31,418/- under Income from other sources. However, it was erroneously indicated that the entire income was from other sources, when, in fact, it should have been categorized as income from house property which included rental income as evidenced in Income Tax Return Form. 4. To rectify the mistake in the intimation order, the assessee filed the rectification request on 10/01/2020 and has received rectification order u/s. 154 dated 14/02/2020 wherein, addition of Rs. 52,69,230/- which was added to the gross total income of the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see filed petition before the Ld. CIT (A) for the condonation of delay on the ground of covid-19 pandemic. The Ld. CIT (A), however, rejected the reasons given for the said delay by placing reliance on various decisions of Hon ble High Court and Hon ble Supreme Court and dismissed the appeal of the appellant as barred by limitation. 7. Aggrieved by the order of the Ld. CIT (A), the instant appeal has been filed. During the appellate proceedings before us, the appellant submitted as under: Ground No. 2: CIT(A) is not condoning the delay in filing the appeal: 4. An application for appeal before CIT (A) was preferred vide Form 35 on 03-02-2024 against the rectification order passed u/s. 154 of the Act dtd. 14-02-2020 where the assessee was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequently, on enablement of Communication window the appellant has duly submitted affidavit in respect of delay in filing of appeal but id. Commissioner of Income Tax (Appeal) (CIT- A) has passed order u/s. 250 of the Act dt. 26-04- 2024 and has declined condonation on the basis that the assessee has no sufficient or good reason for condoning inordinate delay of more than 704 days in filing appeal. 7. In this regards, we wish to submit that delay did not occurred deliberately, or on account of culpable negligence, or on account of malafides. Without considering relevant facts and circumstances of this case and that the assessee was trying to get relief under the other alternative. Further, when substantial justice and technical conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate proceedings, and will not resort to unnecessary delay tactics. As a result, appeal of the assessee is allowed 9. Hon'ble Delhi High Court in case of HL Malhotra Company Pvt. Ltd. Vs DCIT (ITA No. 211/2020 CM Appeals 32045-32047/2020 dated 22nd December, 2020) wherein delay of 498 days in filing was condoned by the Hon'ble Delhi High Court and it was held that in absence of anything male fide or deliberate delay as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice 10. In view of the above facts and circumstances, the delay in filing appeal before Hon'ble CIT (A) was due to bonafide reasons and reasonable cause and in no manner whatsoever to frustrate t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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