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2019 (4) TMI 43 - AT - Income TaxCondonation of delay - Pre-requisites for condoning delay - 'sufficiency/reasonableness of the cause' - order passed U/s 201(1) and 201(1A) - as argued by assessee DRM was not aware whether any order can be passed against it and whether such order is appealable and it came to know that such orders are appealable only when the department pressed for the payment of outstanding demand - also chronological dates of communication with the department with regard to short deduction of tax and internal communication of the assessee to the senior employees for submitting PAN details, internal circulation of direction by assessee with respect to deduction of tax at source, with respect to furnishing information in order to avoid penal provisions HELD THAT:- Evidences placed on record for the efforts done by the assessee for furnishing requires returns which includes the internal communication of the assessee to the senior employees for submitting PAN details, intimation by the Income tax Department for deputing personnel for verification of TDS and TCS details etc. After going through the detailed reasons given for delay in filing the appeal before the CIT(A), we observe that there was a reasonable and bonafide cause for delay. COLLECTOR, LAND ACQUISITION VERSUS MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] held that “sufficient cause” for the purpose of condonation of delay should be interpreted with a view to even-handed justice on merits in preference to approach which scuttles a decision on merits. Further the more power to condone the delay is conferred with a view to enable the courts to do substantial justice to litigants by disposing of the cases on merits. Considering the totality of the facts and circumstances of the case, we condone the delay and matter is restored back to the file of the ld. CIT(A) for deciding on merit after giving due opportunity of hearing to the assessee.
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