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2012 (2) TMI 86 - ITAT JAIPURPlea for condonation of delay – appeal filed before Tribunal - ex-parte order framed u/s 144 by A.O. confirmed by CIT - non-vigilance of AR - Held that:- When a person has a good case on merits, defeat of his claim on technical plea of limitation would ultimately lead to injustice. In the present case, AR was not vigilant and was not attending the proceedings since starting either before the AO or before the CIT (A) and neither filed the appeal against the order of the CIT(A) before the Tribunal, whereas all the papers were handed over to him in time.Therefore, we hold that there was reasonable and sufficient cause in not filing the appeal before the Tribunal. Accordingly, we condone the delay and remit the matter back to the file of the AO with the direction to pass order afresh. See The Collector, Land Acquisition vs. MST Katiji (1987 - TMI - 40082 - Supreme Court)– Decided in favor of assessee. Similar facts are involved in the case of Sh. Lala Ram Choudhary. Hence the same is also remitted back to file of A.O.
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