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2024 (5) TMI 146 - ITAT MUMBAICondonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - non condoning the delay in filing the appeal - AO has served all the notices to the old address of the assessee - HELD THAT:- It is stated that the assessee came to know of the assessment order, only when he came to know about the lien marked in his bank account. Thereafter, the assessee could file before CIT(A), even though the covid pandemic was continuing. In view of the above explanations given by the assessee, we are of the view that there was reasonable cause for the assessee in filing the appeal belatedly before CIT(A). Accordingly, we are of the view that the Ld CIT(A) was not justified in not condoning the delay. Considering the explanations given by the assessee, we condone the delay in filing the appeal before Ld CIT(A). Assessment of property purchased - percentage of assessee share - Since the ld CIT(A) has not adjudicated the appeal of the assessee on merits, normally, all the issues need to be restored to his file for adjudicating them on merits. However, it is submitted that the share of the assessee in the property purchased was only 20%, while the entire value of property has been assessed in his hands by the AO. Further, it is the submission of the assessee that he has paid only a sum of Rs. 40.00 lakhs during the year under consideration. Thus, we notice the facts relating the addition also require detailed examination. Hence, we find merit in the prayer of Ld A.R. Accordingly, we restore all the issues to the file of the AO for examining them afresh, after affording adequate opportunity of being heard.Appeal of the assessee is allowed.
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