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2023 (6) TMI 509 - ITAT AMRITSARDismissal of appeal in limine - refusing to condone the delay in filing the appeal by the assessee - delay was due to non-receiving of intimation by the assessee - Counsel pointed that without proper opportunity the deduction u/s 80IB was rejected in processing of return u/s 143(1) - HELD THAT:- There is a delay of 9 years is a huge delay for adjudicating the appeal by the ld. CIT(A). But the assessee also submitted the “reasonable cause” for filing the appeal in delay. In fact, the revenue also not able to submit proof for any other mode of service of intimation to the assessee. However, through the Email there is huge confusion in relation to the service of intimation u/s 143(1) of the assessee. The assessee submitted the condonation of delay with an affidavit and also the ld. counsel respectfully relied on the order of Senior Bhosale Estate (HUF) v. ACIT [2019 (11) TMI 940 - SUPREME COURT] and Shakuntala Devi Jain vs Kuntal Kumari And Ors. [1968 (9) TMI 116 - SUPREME COURT] We find that the assessee has a sufficient cause for non-submission of the appeal within due time. The merit was also not considered in appeal stage as it is decided in limine. Therefore, we remit back the issue to the ld. CIT(A) and direct to pass the order on merits, denovo - Appeal of the assessee allowed for statistical purposes.
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