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2023 (3) TMI 1380 - ITAT SURATCondonation of delay - delay of about 80 days in filing the present appeal before the Tribunal - Whether assessee failed to show reasonable cause for condoning the delay? - HELD THAT:- As assessee has shown sufficient cause for condonation of delay. Appeal fees was deposited on 08/12/2022, father of assessee died on 09/12/2022. This fact is not in dispute as the ld. representative is one of the leading counsel in Surat Bench. It is matter of record this appeal was filed only on 02/02/2023. There is no intentional or deliberate delay in filing the appeal before the Tribunal. It is settled law that when technical consideration and cause of substantial justice are pitted against each other, the cause of substantial justice may be preferred. Thus, keeping in view such principle, the delay in filing the appeal is condoned. Now adverting to the merit of the case. CIT(A) has dismissed the appeal of assessee without discussing the grounds of appeal in an ex parte proceeding - As recorded while considering the condonation of delay, assessee submitted that he was not informed by his earlier representative and the assessee is not well-versed with the faceless hearing. The notice if any was not served to the assessee directly rather may have been sent on e-mail on his earlier representative who has not informed the assessee The assessee remained unrepresented before the ld. CIT(A), therefore, restore the appeal to the file of ld. CIT(A) to adjudicate the issue on merit. The assessee is also directed to be more vigilant and to make compliance in time and without any further delay.
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