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2019 (12) TMI 1444 - AT - Income TaxCondonation of Delay - delay in filing of appeal about 4378 days - Settlement Commission procedings pending - HELD THAT:- We find that the belief of the assessee for not filing the appeals before the Tribunal was that, they were expecting that their cases will be taken by the Settlement Commission in all assessment years. According to the assessee, they have harboured this belief on the advice of their Counsel, whose opinion is available on the paper book. Moreover, under the same set of facts the Co-ordinate Bench of ITAT has already taken a view and has condoned the delay under the identical circumstances for A.Y. 2003-04 & 2001-02.[2017 (7) TMI 360 - ITAT AHMEDABAD] Since the Co-ordinate Bench has already taken a view by condoning the delay, therefore in order to maintain judicial consistency and judicial discipline, we also deem it appropriate to condone the delay in filing of appeals, accordingly, we proceed to decide the appeal on merits. Since the ld.CIT(A) has not adjudicated the issues on merits rather, dismissed the appeals on account of non-maintainability. In the light of above decision of Co-ordinate Bench of ITAT, we deem it appropriate to set-aside orders of the ld.CIT(A) on these appeals and restore all these to the file of the ld.CIT(A) for re-adjudication. Appeal of assessee allowed for statistical purpose.
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