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2021 (9) TMI 1321 - AT - Income TaxCondonation of delay - HELD THAT:- By all possibilities, no one can deny that there are delays in filing the appeal. Every person has a right to appeal and specifically in the case of company, which depends in the efficiency of various individuals. In the given case, the junior accountant has not brought to the notice of senior management. One cannot deny the above possibility. Merely because the company is professionally managed, we cannot assure that they cannot make any mistake. There is saying that there is dark under the light. Therefore, in the interest of justice, we restore the matters back to the file of the CIT(A) with a direction to condone the delays in filing these appeals before him and decide various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford reasonable opportunity of being heard to the assessees and thereafter decide the appeals on merits. See MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT]
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