Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 804 - AT - Income TaxCondonation of delay in filing appeal - sufficient cause for condone the of delay - order was passed ex-parte - HELD THAT:- The assessee also contended before the ld. CIT(A) that as a result of multifarious litigation due to financial crunch and court proceeding, the partners of the firm not only suffered stress and depreciation but also facing huge financial crisis. The partner of the assessee firm could not concentrate on other business activities burdened by prevailing circumstances, thereby missed the deadline for filing appeal before the ld. CIT(A). All these facts are not controverted by ld DR for the revenue. Considering the legal positions we are of the view that the assessee has shown sufficient cause for condone the of delay in both the appeal before the CIT(A). The order of CIT(A) in dismissing the appeal by not condoning the delay is not sustainable in the eyes of law, which we set-aside in both the appeals and restored back both the appeals to the file of CIT(A) to decide the appeals afresh. - Decided in favour of assessee.
|