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2019 (12) TMI 826 - ITAT DELHIPenalty u/s 271(1)(c) - application for condonation of delay - HELD THAT:- Once sufficient material is available on record and assessee made a request for condonation of delay in statement of facts, that is sufficient for Ld. CIT(A) to deal with the submission of the assessee whether to the condone the delay in filing the appeal or not ? Therefore, such is not a relevant reason to reject the claim of assessee. Considering the above discussion, it is clear that appeal of assessee was filed within the period of limitation. Therefore, there is no occasion for the CIT(A) to hold that appeal of assessee is time barred and should not be admitted to decide on merits. In this view of the matter, we set aside the impugned order of the CIT(A) and hold that appeal filed by the assessee before the Ld. CIT(A) is within the time. Accordingly, appeal of assessee is restored to the file of CIT(A) with a direction to re-decide the appeal of assessee on merits and in accordance with law, by giving reasonable, sufficient opportunity of being heard to the Assessee and the A.O. Accordingly, appeal of Assessee is allowed for statistical purposes.
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