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2014 (10) TMI 652 - AT - Income TaxCondonation of delay to be granted or not – Liberal approached adopted - Claim of remuneration paid to partners – The explanation of the assessee for delay in filing the appeal before the CIT(A) was that a rectification application was pending before the AO and it was not decided by the CIT(A) - Held that:- A specific ground was also taken by the assessee that the AO has not disposed of the rectification application within the period of six months - This ground of the assessee was not decided by the CIT(A) in his order - So far as the finding of the CIT(A) that the pendency of application u/s.154 cannot be termed as a sufficient cause for filing the appeal is concerned, there is no infirmity of finding that the provisions of section 250 and section 154 of the Act, operate in different field - while considering the question of limitation in taxing matter, a liberal approach has to be adopted – relying upon N.Balakrishnan vs. M.Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT OF INDIA] - Revenue could not point out that there was any deliberate act for delay or the assessee has tried to take advantage of delay - The Revenue also could not point out any mala fide on the part of the assessee. CIT(A) ought to have examined whether there is a deliberate attempt on the part of the assessee to avoid liability of tax in making belated claim and thereby filing the appeal after prescribed period - the delay in filing of the appeal is about a month - taking a liberal view the delay is condoned and the appeal is to be remitted back to the CIT(A) for fresh adjudication – Decided in favour of assessee.
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