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2020 (2) TMI 141 - ITAT CHANDIGARHCondonation of delay - delay of 615 days - communication gaps etc. between Shri D.Uniyal and the erstwhile C.A. - HELD THAT:- Assessee cannot be made to suffer on account of the negligence of his counsel. The said view was reiterated by the Apex Court in the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Bahurao Patil [2001 (7) TMI 117 - SUPREME COURT] In the facts of the present case, as set out in greater detail hereinabove where we have accepted the Explanation offered on behalf of the assessee as bona fide and true, we deem it appropriate to also address the response of the ld. CIT-DR who though has not opposed the condonation of delay, however, has requested that the assessee be advised to exhibit and ensure vigilance and alertness towards its rights and responsibilities in its future conduct. We expect the assessee to ensure its effective participation with due diligence in all future actions. Having so observed, the delay is condoned. In terms of the prayers of the parties before the Bench as noted in the earlier paras, the impugned ex parte orders are set aside back to the file of the AO and not the CIT(A) as the parties have highlighted that evidences are not on record as before the AO also, the assessee could not make effective representation due to the illness etc. of the Directors.
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