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2014 (7) TMI 759 - AT - Income TaxCondonation of delay – Delay of 31 days – Held that:- The assessee has explained the sufficient reasons for not filing the appeal within time - while condoning the delay, the court should take a lenient view - the party has not acted in mala fide but the reasons explained are factually correct, then the court should be liberal in construing the sufficient cause and should lean in favour of such party - the delay of 31 days in filing the appeal before the Tribunal is condoned. Disallowance/ addition made – Held that:- Assessee has not provided any convincing reason for the assessee’s failure to provide the submission along with evidences to substantiate the grounds of appeal before the CIT(A), having due regard to the principle of natural justice, it will be just and proper to set aside the entire appeal back to the file of the CIT(A) for fresh adjudication after giving a reasonable opportunity of being heard to the assessee placing all the materials to substantiate his claim – Decided in favour of Assessee.
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