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2012 (9) TMI 699 - HC - Income TaxDelay in 251 days of filing appeal - addition on undisclosed income - Held that:- The counsel who had filed the appeal before the Tribunal having furnished his affidavit accepting the cause of delay and the explanation being plausible leads to the conclusion that there was sufficient cause for delay in filing the appeal. Once that was so, the application for condonation of delay ought to have been allowed. As the appeal order as given to the Councel by the party was inadvertently placed in some other file because during that time there was heavy rush filing the income tax returns for the assessment year 2010-11 & due to great efforts, the said order to the CIT(A)- II Ludhiana was traced from the office in the second week of June, 2011 and therefore, the appeal is now being filed - The substantial question of law is answered by holding that there was sufficient cause for condonation of delay in filing the appeal before the Tribunal - matter is remitted to the Tribunal to adjudicate the dispute on merits - in favour of assessee.
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