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2019 (7) TMI 532 - AT - Income TaxCondonation of delay - delay in filing the appeals before the CIT(A) - HELD THAT:- There was a long delay in filing the appeals before the CIT(A). The reason advanced by the assessee is that on closure of the company Al Zarafa Travels and Manpower Consultants (P) Ltd., one of the employees of the company retained the assessment orders and the penalty orders with him and on 01/07/2017, the papers were handed over to the CA, Shri James Thomas which could be informed to the assessee only on 13/03/2018. Hence, there was delay in filing the appeals before the CIT(A). We are of the opinion that there is reasonable cause in filing the appeals before CIT(A) belatedly. Accordingly, we condone the above delay in filing the appeals before CIT(A) and remit the issue to the file of the CIT(A) to admit the appeals and decide the issues in dispute in accordance with law after affording reasonable opportunity of being heard to the assessee.
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