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2019 (4) TMI 1913 - AT - Income TaxCondonation of delay - delay of 125 days in filing the appeal before the ld. CIT(A) - Penalty u/s. 271(1)(b) - HELD THAT:- Assessee is suffering from various diseases and therefore neither could attend the assessment proceedings nor could appoint the advocate or C.A to represent the case. His son Shri Surendra Saini had attended the proceedings, who was not fully aware of the affairs of the business and had little knowledge about the income Tax provisions. Assessee’s son attended office in response to notice which was delivered to him and remaining notices as mentioned in the order were never served to the assessee. The AO has completed the assessment u/s. 144/147 on dated 14/03/2016 on total income without serving notices and without allowing sufficient opportunity. As the notices could not be served on the appellant hence the appellant could not appear before the ld AO during assessment proceedings. On dated 02/02/2017, the assessee applied for true copies of notices and assessment orders and filed the appeal before the ld. CIT(A). Further, therefore, proper compliance of various notices could not be made. In this connection medical papers regarding various ailments of the assessee are enclosed, which have been verified by me. Therefore, in the substantial interest of justice, condone the delay ( of 125 days) in filing the appeal before the ld. CIT(A). Appeals of assessee are allowed for statistical purpose.
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