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2019 (3) TMI 730 - ITAT KOLKATACondonation of delay - appeal filled u/s 147/143(3) and 271(1))(c) before the CIT(A) with the delay - reasonable cause for delay - HELD THAT:- As regards the delay of 7 months and 13 days in filing the appeal against the order of the AO u/s 147/143(3), an application seeking condonation of the said delay was filed by the assessee stating that he was ill for a prolonged period due to sudden demise of his mother which made him confused and hopeless. This reason given by the assessee was duly supported by a medical certificate indicating that the assessee was disturbed by the death of his mother which had caused distress. It is well settled that the term “sufficient causes” is to be construed liberally in order to advance the cause of substantial justice and not strictly to defeat the purpose. When the reason of prolonged illness given by the assessee for the delay of 7 months and 13 days in filing his appeal before the Ld. CIT(A) was duly supported by medical certificate indicating the disturbance caused to the assessee by the death of his mother as well as his distress, we are of the view that it constituted a sufficient cause and the Ld. CIT(A) ought to have condoned the said delay. In that view of the matter, we set aside the impugned order of the Ld. CIT(A) dated 29.06.2016 and remit the matter back to him for disposing of the appeal of the assessee against the order passed by the AO u/s 147/143(3) on merit after giving the assessee proper and sufficient opportunity of being heard. Rectification order of the AO u/s 154 - no proper and sufficient opportunity was given to assessee - HELD THAT:- The issue involved therein relating to charging of interest is consequential to the issue involved in the appeal of the assessee filed against the order of the AO u/s 147/143(3). The main grievance of the assessee on this issue is that no proper and sufficient opportunity was given to him either by the AO or by the CIT(A) before making the rectification on the issue of interest. We, therefore, set aside the impugned order passed by the Ld. CIT(A) on 21.06.2016 and remit the matter back to him for disposing of the appeal of the assessee afresh after giving proper and sufficient opportunity of being heard.
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