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2013 (5) TMI 533 - ITAT MUMBAICondonation of delay in filing the appeal - CIT(A) dismissed the same as barred by limitation - Held that:- On appreciating the facts it is noticed that the assessee actually filed an application u/s 154 in the month of May, 2009 and the issues are common which remain un-adjudicated by the AO or the CIT (A) as on date. Considering the fact that the assessee moved an application for rectification, it cannot be inferred that the assessee is not vigilant about his rights. Therefore, dismissing the allegation of the CIT (A) in this regard it is noticed that AO has not so far adjudicated the said rectification and it is also noticed that the assessee is left with pending issues despite they are raised before the AO / CIT (A) through different proceedings. It is also a fact that the assessee is not a company placed with experts advising in matters of litigations. Assessee is only an individual which must be appreciated in matters of this kind. Thus assessee cannot be considered as non- vigilant person in the matter of exercising his rights. Therefore, it is a fit case for condonation of delay - direct the CIT (A) to admit the appeal. In favour of assessee.
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