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2016 (11) TMI 379 - AT - Income TaxCondonation of delay - sufficient cause - Held that:- We have observed that the assessee was prevented by sufficient cause for not presenting appeal in time before the Tribunal as the CA of the assessee , Mr Shankarlal Jain of M/s Shankarlal Jain and Associates at 12, Engineer Building, 265, Princess Street, Mumbai-400002 has not co-operated with the assessee and retained the possession of the relevant documents disabling the assessee to take appropriate action in this matter despite the assessee paying hefty fees to the said CA which has led to delay in filing appeal before the Tribunal which is supported by an affidavit of Director, Mr Manoj Shah of the assessee and also affidavit of new CA, Mr. R R Mandali and hence keeping in view peculiar facts and circumstances of the case we are inclined to condone the delay of 458 days in filing the appeal by the assessee before the Tribunal. We would at the same time like to place on record our un-happiness in the manner in which CA Sh Shankarlal Jain conducted himself professionally with the assessee company which led to the serious prejudice to the assessee as detailed in the affidavits of the Director of the assessee and new CA of the assessee , which professional conduct is not healthy for growth and development of profession of CA. We, accordingly set aside the order of the ld. CIT(A) and restore the matter to the file of learned CIT(A) for redetermination of the entire assessment in accordance with law as indicated above. The assessee is directed to co-operate in the proceedings and produce all necessary and relevant documents including the books of account etc. in support of its claim before the authorities below in accordance with provisions of law as called by the authorities below to comply with our directions. Needless to say that sufficient and adequate opportunity to the assessee of being heard in accordance with principles of natural justice in accordance with law shall be granted by the authorities below.
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