Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 731 - ITAT DELHICondonation of delay in filing the appeal - Denial of natural justice - not providing sufficient opportunity of being heard - HELD THAT:- The assessment order came to be passed and served on the assessee on 21/03/2016 and the Appeal before CIT(A) has been filed on 10/09/2016. The assessee has assigned the reason for condoning the delay was that, ‘his daughter was hospitalized in the month of April to September, 2016 and the circumstances was very serious and beyond control of the assessee, therefore, assessee could not file the appeal in time’. CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee cannot be accepted to be a sufficient cause meeting the tests of Section 249 sub Section 3 of the Act. In our opinion, CIT(A) should have taken liberal view by considering the reasons assigned by the assessee for condoning the delay. Therefore, in the interest of justice, we hereby condone the delay in filing the appeal before CIT(A) and set aside the matter to the file of CIT(A) to adjudicate the matter on merit in accordance with law. Appeal of assessee is allowed for statistical purpose.
|