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2012 (11) TMI 335 - ITAT, BANGALORECondonation of delay of 60 days in filing appeal - Imposition of Penalty u/s 271(1)(c) - Held that:- Reason for delay was ill-health of Mother of Assessee - restore the matter back to the file of the CIT(A) with a direction to decide the grounds raised before him on merit. The assessee is also directed to cooperate with the CIT(A) in producing the details sought for by the first appellate authority for completing the proceedings after giving reasonable and adequate opportunity of hearing to the assessee - In the result, the assessee’s appeal is allowed for statistical purpose.
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