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2019 (2) TMI 1068 - AT - Income TaxCondonation of delay - bonafide mistake at the end of the chief accountant - delay in filing the appeal before the Commissioner - Held that:- Sub-section 5 of Section 253 of the Act contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in the section has also been used identically in sub-section 3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Chief accountant of the company was ill and failed to hand over assessment order to the tax consultant for filing appeal. To our mind, there is no mala fide in this explanation. The delay had occurred on account of bonafide mistake at the end of the chief accountant. By making delay in filing appeal before the CIT(A) the assessee would not achieve anything. Thus, it cannot be adopted as a strategy. It could only be a result out of bonafide mistake. We condone the delay, and set aside the order of the CIT(A). We remit all other issues to the file of the CIT(A) for adjudication on merit.
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