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2012 (11) TMI 661 - AT - Income TaxCondone the delay - appeal before CIT(A) – delay of 1 year 10 months and 16 - The assessee had submitted before the ld. CIT(Appeals) that the reason for delay in filing the return was because of the wrong advise given by the assessee’s counsels that not to pursue the additions/ disallowances before the ITAT and therefore the assessee had proceeded to pay the demand as per CBDT’s circular no.2/2006 dated 17.01.2006. However, in view of the decision of the Special Bench of the ITAT in the case of M/s. Topman Exports and Others in ITA No.5769/Mum/2006, the assessee realized that it had a fool proof case in its favour for seeking deduction under section 80HHC. Held that:- assessee remained under good faith and bonafide impression of the given legal position and did not proceed to indulge in cost prohibitive protracted litigations by availing the remedy before the chain appellate authorities starting with learned CIT(A)- Mere fact that the assessee cooperated with the Revenue based on the circular issued by the CBDT should not put the assessee on in a weaker footing - The subsequent decision by the Special Bench of the Tribunal has enlightened the assessee to knock the doors before the appellate authority for justice. In these circumstances, the request of the assessee for the delay of condonation for all the assessment years seems to be reasonable and justifiable. Therefore, in the interest of justice, we hereby condone the delay in filing the appeals before the ld. CIT(A) by the assessee and remit back the issues before the ld. CIT(A) to decide the case as per law and merit. - appeals of the assessee are allowed
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