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2022 (11) TMI 1353 - HC - Income TaxCondonation of delay - Tribunal dismissing the application for condonation of delay in filing the appeal - HELD THAT:- It is not in dispute that accountant, was representing the Assessees before the AO and the CIT(A). His appearance on behalf of the Assessees is duly recorded in the order passed by the CIT(A). Assessees have also filed on record the affidavit owning up to the fact that the Assessees had instructed filing of the appeal and the non-filing happened due to a human error. It appears that there was a bonafide mistake on the part of the Assessees in pursuing the remedy. AO, in addition to determining the demand has also referred the matter to prescribed authority for initiation of penalty proceedings against the Assessees. As Collector, Land Acquisition, Anantnag [1987 (2) TMI 61 - SUPREME COURT] wherein it was opined that there is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. Therefore, initiation of penalty proceedings has been referred by the AO, it would be in interest of justice that the merits of the assessment orders are tested in the appeals before ITAT rather than the Assessees being deprived of remedy in appeal due to the aforesaid default of delay. We set aside the common impugned order passed and condone the delay in filing of the appeals before the ITAT and restore the appeals to the file of the ITAT to hear the appeals on merits - Decided in favour of the Assessee.
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