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2018 (1) TMI 655 - AT - Income TaxCondonation of delay in late filing appeal before CIT(A) - Validity of reopening of assessment - assessee's claim that these orders were not received by them - Held that:- It is noted that the AO had passed the separate assessment order on 21-01-2014 which were dispatched on 28-01-2014. However, these assessee's claimed that these orders were not received by them. Thus the orders were made and dispatched in time but these assessee's claim that these orders were not received by them. Subsequently, the respective assessee’s applied for certified copies of the assessment order. It is further noted that the respective assessee's filed the appeal before the ld. CIT(A) who summarily rejected the appeal of the respective assessee's vide her separate order dated 09-08-2016 being time barred and not allowing the condonation of delay. In view of the facts, circumstances of the case and arguments of the ld.AR of the assessee, it will be in interest of equity and justice to condone the delay in filing the appeal by the respective assessee's. It is also pertinent to mention that the efforts should be made to adjudicate upon the case of the assessee on merits instead of dismissing the same on technical reasons. Appeals of the assessee's are allowed for statistical purposes.
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