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2017 (8) TMI 246 - HC - Income TaxPeriod of limitation - sufficient cause for not preferring the appeal within the time before CIT(A) - Held that:- When the tax consultant of the assessee had filed an affidavit suggesting that the order of assessment was served on him and he had not supplied the copy to the assessee, ordinarily, this should have been treated as sufficient cause preventing the assessee from filing appeal within the period of limitation. To that extent, the Commissioner was not correct in holding that the explanation was frivolous or that it lacks credence. If the Revenue is able to prove and produced the supporting documents that order was served, the onus would have then been on the assessee to rebut the same. If the order of assessment was duly served on the partner of the firm as far back as on 26.03.2013, i.e. barely four days after passing of the order, the affidavit of the tax consultant of the assessee that he had received the order but had not passed on a copy thereof to the assessee, would be of no consequence. Matter remanded back.
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