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2019 (6) TMI 425 - ITAT COCHINCondonation of delay of 303 days - reason given that the CA of the assessee was suffering from backache which was supported by the medical certificate issued by the Orthopedic Surgeon - It was also submitted that there was frequent changes of MD of the assessee Corporation - HELD THAT:- When there was a valid medical certificate issued by the Specialist Doctor, the CIT(A) cannot doubt the same without bringing any material contrary to the facts submitted by the assessee. The assessee’s present Managing Director made a petition/affidavit affirming that there were frequent changes of Managing Directors of the assessee-Corporation and it was an inadvertent error on the part of the assessee for not taking steps to file the appeals before the CIT(A). The CIT(A) has not disputed the fact of frequent changes of Managing Directors of the assessee-Corporation. However, the CIT(A) wants to know why the assessee was prevented from filing the appeals before him. The assessee has already stated that his Chartered Accountant was sick and hence, there was delay in filing the appeals before the CIT(A). More so, the assessment orders for these assessment years were passed ex parte by the Assessing Officer u/s. 144 which itself shows that there is no proper presentation from the Counsel of the assessee before the Assessing Officer. Hence, in our opinion, there are good and sufficient reasons for filing the appeals belatedly before the CIT(A). Disallowance u/s 43B - assessee not remitted VAT payable before the due date of filing of the return of income - CIT(A) observed that the provisions of section 43B of the Act are not applicable to the assessee since the assessee had not produced any evidence to show that the provisions of section 43B have been complied by the assessee - HELD THAT:- The assessee has not produced any evidence to show that the provisions of section 43B have been complied with by the assessee. In the absence of the same, the CIT(A) sustained the addition. Before us, the Ld. AR pleaded that the assessee may be given an opportunity to place necessary evidence in support of the claim of the assessee. Considering this request of the assessee, we are inclined to remit this issue to the file of the CIT(A) with a direction to give opportunity to the assessee to produce evidence to show that the provisions of section 43B have been complied with by the assessee - Appeal of the assessee allowed for statistical purposes.
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