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2018 (5) TMI 2074 - AT - Income TaxCondonation of delay - appeals filed before the CIT(A) were time barred by 1099 days and 906 days - HELD THAT:- no doubt there is some negligence at the end of the assessee for conducting his income tax proceedings. There is no material before us to ascertain whether the assessee has appeared before the AO on 14.11.2014. Similarly, there is nothing to doubt that the assessment order might have not been served upon father of the assessee. Original acknowledge receipt has not been placed on the record. However, considering the case of an individual upon whom tax liability of ₹ 22,72,460/- has been fastened by virtue of an ex parte order which has been further compounded by imposition of penalty of ₹ 7,40,871/- we are of the view that punishment in the shape of tax liability is far disproportionate with the alleged negligence. The possibility of illness of his father could not be ruled out. His house was attached and he has to approach Hon’ble High Court by way of writ petition Making appeals time barred the assessee would not achieve anything. The tax liability would be confirmed and it could be recovered. Therefore, it cannot be alleged that the assessee has adopted this modus operandi as a strategy. It might be a bona fide negligence. We condone the delay in filing the appeal before the ld.CIT(A) and remit the issues to the file of the ld.CIT(A) for fresh adjudication. Considering the alleged negligence in conducting the proceedings before the ld.Revenue authorities below, we impose a cost of ₹ 2,500/- upon the assessee on each appeal.
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