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2021 (2) TMI 1174 - AT - Income TaxCondonation of delay - 405 days delay in filing appeal - HELD THAT:- Assessee’s instant appeal suffers from 405 days delay in filing, he has filed condonation petition along with the affidavit averring therein, inter-alia, that due to covid-19 pandemic he could not consult his tax consultants which caused the impugned delay resulting in delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji & Ors, [1987 (2) TMI 61 - SUPREME COURT] and University of Delhi Vs. Union of India [2019 (12) TMI 1293 - SUPREME COURT] hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. I accordingly hold that assessee’s impugned delay of 405 days is neither intentional nor deliberate but due to the circumstances beyond his control. Case is now taken up for adjudication on merits. It transpires during the course of hearing that CIT(A)’s lower appellate order has been passed ex-parte. Learned DR fails to rebut the clinching fact that CIT(A) has dismissed the appeal of the assessee without discussing the issue(s) on merits as contemplated u/s 250(8) of the Act. I therefore deem it fit and proper to restore the file back to CIT(A) for his fresh adjudication as per law within three effective opportunities of hearing to the assessee.
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