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2019 (5) TMI 999 - AT - Income TaxCondonation of delay - sufficient cause - DRM was not aware whether any order can be passed against it and whether such order is appealable - HELD THAT:- Factual matrix of the case with regard to condonation of delay. We had also carefully gone through the 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 ld. CIT(A), we observe that there was a reasonable and bonafide cause for delay. In MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] held that in “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. 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 we condone the delay and matter is restored back to the file of the CIT(A) for deciding on merit after giving due opportunity of hearing to the assessee. - Appeals of the assessee are allowed for statistical purposes.
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