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2022 (5) TMI 168 - ITAT AHMEDABADCondonation of delay - Delay of 49 days - HELD THAT:- CIT(A) simply brushed aside the reasons filed by the assessee for delay in filing appeal, by stating “the appellant has taken the vague and unsupported plea for the delay and which is not verifiable from the records. The appellant has not submitted any evidence either along with the appeal or during appellate proceedings”. CIT(A) did not specifically point out any mala-fide intention on part of the assessee which could be attributed to the delay in filing the appeal. Moreover, we also note that even if the application for condonation of delay in filing appeal is rejected, even then the ld. CIT(A) should have disposed of the appeal on the merits and should not have summarily dismissed the assessee’s appeal on account of mere 49 days delay in filing appeal, without deciding the appeal on merits. There is no allegation to the effect that the assessee acted in a mala-fide manner. Further, Ld. CIT (A) has not brought anything on record as to how the assessee would stand to gain by not filing the appeal in time. There is a minor delay of 43 days, for which, in our view, the assessee has given a plausible explanation. In the assessment framed on the assessee, Ld. Assessing Officer has made a huge addition of 33,00,000/- as undisclosed income in the hands of the assessee. The assessee, in our view, should not be precluded an opportunity of hearing merits, simply on account of a delay of mere 49 days in filing appeal. Appeal of assessee allowed.
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