Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1445 - AT - Income TaxCondonation of delay - delay filling appeal before ITAT - delay of 1240 days - wrong professional advice - HELD THAT:- The affidavit that was filed by the assessee before the Ld.CIT(A) reveals that, assessee was subjected to wrong professional advice on the issues that, no relief could be expected, and therefore, no appeal was preferred. On identical circumstances, this Tribunal considered a delay of 1240 days in assessee’s own case for A.Y. 2009-10. We note that the period during which the appeals for year under consideration before the Ld.CIT(A) and appeal for immediately preceding Assessment Year (2009-10) before this Tribunal was same and the reasons mentioned in the affidavit for not filing the appeal before the respective authorities within the period of limitations are identical. It is clear that the period of time that assessee followed the wrong professional advice in preferring the respective appeals are the same. It is also true that the advice of the professional would be the point of time at which the assessee would begin to explore the option of exhausting all legal remedies. Therefore respectfully following the view adopted by this Tribunal in assessee’s own case for A.Y. 2009-10 [2022 (7) TMI 254 - ITAT BANGALORE], we accept the reasons given for the delay and thereby condone the same for not able to file an appeal before the Ld.CIT(A). As the Ld.CIT(A) has not decided the issues on merits, we remand this appeal back to Ld.CIT(A) to pass a detailed order on the merits of the case by granting proper opportunity of being heard to assessee in accordance with law.
|