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2019 (4) TMI 632 - HC - Income TaxCondonation of delay of 439 days - sufficient cause - lack of proper advice - assessee was under the impression that he need only to challenge the assessment order before the CIT (Appeals) - no Challenge of order of CIT passed u/s 263 - after getting proper legal advice, subsequently Challenge before the Tribunal in appeal with condonation of delay - HELD THAT:- The assessee had preferred an appeal against the assessment order issued against him, within the time stipulated, before the CIT (Appeals). Therefore it is not a case where there was a total lack of diligence on the part of the assessee. On the other hand, it has to be accepted that there occurred a lack of proper advice upon him in the matter of preferring the appeal against the order of the CIT, before the Tribunal under Section 253(1)(c). Hence, we are of the view that it is not a case where the appellant had not shown any cause at all to condone the delay. The sufficiency of the cause shown by the appellant is a matter to be weighed on the scales of justice, which the Tribunal had virtually failed to do. Therefore, there exist a substantial question of law as to whether the Tribunal had acted in accordance with law while it refused to condone the delay, at least in terms of cost. We are satisfied that there is failure in this regard on the part of the Tribunal. Consequently, the said question need to be answered in favour of the appellant and against the revenue. In view of such finding we need not answer any other questions of law framed, because the matter need to be remitted to the Tribunal for consideration of the appeal on its merits. The above appeal is hereby allowed.
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