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2019 (7) TMI 934 - ITAT KOLKATACondonation of delay 1131 days - sufficient cause - assessee acted bonafide under the advice from his consultants - HELD THAT:- It is now well settled that the expression “sufficient cause” is to be construed liberally in order to advance the substantial cause of justice and not strictly to defeat it. In the case of Concord of India Insurance Co. Limited –vs.- Smt. Nirmala Devi & Others [1979 (4) TMI 29 - SUPREME COURT] it was held by the Hon’ble Supreme Court that the legal advice tendered by the members of the legal profession/consultant and the assessee acting upon it one way or other could be a sufficient cause to seek condonation of delay and the same coupled with the other circumstances and factors for applying liberal principles can be a ground for condoning the delay. In the present case, the applications filed by the assessee before the CIT(A) seeking condonation of the delay in filing the appeals for all the three years under consideration were duly supported by an affidavit filed by the assessee as well as the medical certificates and since the contents of the same were sufficient to show that the assessee had acted bonafide under the advice from his consultants and there was no negligence nor any deliberate or intentional act on his part to delay in filing of appeals, we are of the view that there was a sufficient cause for the delay on the part of the assessee in filing the appeals before the ld. CIT(A) for all the three years under consideration. We, therefore, condone the said delay and remit the matter back to the ld. CIT(A) for disposing of the appeals of the assessee for all the three years under consideration on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. - Decided in favour of assessee.
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