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2020 (5) TMI 381 - ITAT HYDERABADCondonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - HELD THAT:- Hon'ble Bombay High Court in the case of CIT vs. KF Bioplants (P) Ltd [2015 (3) TMI 614 - BOMBAY HIGH COURT] has condoned the delay of 1845 days in filing of the appeal by the Revenue on the ground that the failure of the revenue to remove the objection within time was an unintentional lapse and admission of the appeal by itself would not cause any prejudice to the assessee therein. In none of the above decisions, the circumstances therein are exactly similar to the case of the assessee. However, from the principles laid down therein, that ordinarily a litigant does not benefit by the delay and by refusing to condone the delay a meritorious matter might be thrown out at the very threshold and cause of justice being defeated, inclined to condone the delay and remand the issue to the file of the AO for a decision on merits after giving the assessee a fair opportunity of hearing. This delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M’s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings. The assessee shall also cooperate with the AO for an early completion of the assessment. Assessee’s appeal is treated as allowed for statistical purposes.
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