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2015 (9) TMI 950 - AT - Income TaxCondonation of delay - non admission of appeal by the CIT(A) on the ground that there was delay in filing of first appeal by the assessee before the CIT(A) by 72 days - Held that:- In the matter of condonation of delay, the primary object which is to be seen is that, it should not destroy the rights of the party for a legal remedy. The word “sufficient cause” has to be construed liberally because primary function of the appellate authority or court is to adjudicate the dispute between the parties and to advance substantial justice. The time limit fixed for filing the appeals is to see where there is dilatory tactics by the parties or to seek their remedy promptly. Considering the reasons set out for condonation of delay before the CIT(A) that, the company commenced its operations in A.Y. 2008-09 itself and assessee’s operations were located in and around Lucknow and, therefore, it was difficult to organize the logistics in the initial period. The Senior Manager, Finance, who was responsible and entrusted with the Income Tax matters had quit the job on 15.12.2010, i.e. immediately after the passing of the assessment order. The new incumbent was not aware of such a statutory time limit and, therefore, immediately when the management in Bombay came to know about such a delay, took immediate steps for filing the appeal, CIT(A) was not justified in dismissing the assessee’s appeal as not admitted on the ground that it is barred by limitation. In the facts ofthe assessee’s case, we condone the delay of 72 days in filing of appeal before the CIT(A) and direct the Ld. CIT(A) to decide the issue on merits. Accordingly, the appeal is restored back to the file of the CIT(A) to adjudicate the issue on merits and in accordance with law after giving due and effective opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes.
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