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2019 (9) TMI 1260 - ITAT CHENNAICondonation of delay - delay of 11½ years - on the basis of findings in the order for subsequent year, appeal was filed for earlier year before CIT(A) - HELD THAT:- It is admittedly only on account of the said finding that the assessee has filed the appeal as there is no other alternative remedy available to the assessee. This being so, as it is noticed that the delay issue is a technical issue and the delay is not on account of lethargy on the part of the assessee or on account of any malafide reasons. This being so, applying the principles laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst.Katiji & Ors [1987 (2) TMI 61 - SUPREME COURT] the delay in filing of the appeal stands condoned. As the Ld.CIT(A) has not adjudicated the issues on merits, the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits. Appeal filed by the assessee is partly allowed for statistical purposes.
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