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2019 (4) TMI 44 - AT - Income TaxCondonation of delay - appeals before CIT(A) - sufficient reason for delay in filing the appeals - Bank Branch staff and manager are generally not aware about intricacies and procedural aspects of income tax assessment and knowledge of limitation for filing appeal - HELD THAT:- Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] and also Sunil Chandra Vohra Vs ACIT [2009 (6) TMI 682 - ITAT MUMBAI] have held that for substantial interest of justice, technical delay should be ignored. Applying the propositions of law laid down in the above judicial pronouncements to the facts of the instant case, found that there was sufficient reasons for delay in filing the appeals before the ld. CIT(A) - condone the delay in filing the appeals and the matter is restored back to the file of the ld. CIT(A) for deciding the matter afresh as per law in terms of provisions of Section 250(6) - Appeals of the assessee are allowed in part for statistical purposes
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