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2018 (5) TMI 1636 - AT - Income TaxCondonation of delay in filing of appeal - date of order for Levy of fees u/s 234E - communication of intimation through email address - Held that:- the concerned files along with the impugned orders were got misplaced by the employee of the assessee and when the files were found, the appeals were filed without any further delay - it has been duly supported by the affidavit of the Assistant Engineer of the assessee Nigam - thus there is no ulterior purpose to file the appeal belatedly, in the interest of justice delay is condoned. Other than the alleged e-mail, no other record was referred for service of notice to the assessee - assessee has not claimed any delay in filing the appeals before the CIT (A) whereas the CIT (A) has considered the appeals filed by the assessee as barred by limitation - thus a defective memo is issued to the assessee or the assessee ought to have been given an effective opportunity of hearing on the point of delay - allowed for statistical purposes. After considering the explanation of the assessee, the ld. CIT (A) shall decide the issue of condonation of delay and thereafter the appeals on merit, if need arises.
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