9911796707
TMI Blog2024 (9) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... If assessee has filed some explanation which needs to be considered and then issue may be decided. Non consideration, if any submission is made from the assessee, causes severe prejudice to the assessee, which must be corrected. Therefore, we restore the issue back to the file of the CIT(E) to consider the explanation furnished by the assessee on 06.02.2023 and decide the issue afresh. CIT(E) may carry out any enquiry, in accordance with law for verification of the genuineness of the activities for the purpose of granting registration. Appeals filed by the assessee stand allowed for statistical purposes. - Shri Prashant Maharishi, Am And Shri Rahul Chaudhary, JM For the Assessee : Shri Bhupendra Shah For the Revenue : Shri Biswanath Das, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idavit showing that the pendency of the rectification application has caused delay in filing of the appeal, which is sufficient reason and, therefore, it should be condoned. 5. The learned Authorized Representative reiterated the same. 6. The learned Departmental Representative objected to the same stating that the order of the learned CIT(E), Pune was received on 29.03.2023 whereas the assessee made an application for rectification on 14.02.2024 i.e. after 11 months and assessee is showing that reason for delay in filing of the appeal. He specifically referred to Point No. 1 of the affidavit. Thus, he stated that there is no sufficient reason shown by the assessee from 29.04.2023 till 14.02.2024. Therefore, the delay may not be condoned. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on 29.01.2023 by show cause notice as to why the application should not be rejected. In absence of any information, the learned CIT(E) rejected the application. However, before us, the assessee has shown a letter dated 06.02.2023 which is placed at Page Nos. 76 to 78 of the paper book which is not at all being considered by the learned CIT(E). If assessee has filed some explanation which needs to be considered and then issue may be decided. Non consideration, if any submission is made from the assessee, causes severe prejudice to the assessee, which must be corrected. 9. Therefore, after hearing the parties, we restore the issue back to the file of the learned CIT(E) to consider the explanation furnished by the assessee on 06.02.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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