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2020 (2) TMI 211 - AT - Income TaxCondonation of delay - Sufficient cause for the assessee in not filing the appeal in time before Ld CIT(A) - HELD THAT:- Sufficient cause for the assessee in not filing the appeal in time before Ld CIT(A). As held by Hon’ble Supreme Court in the case of Mst. Katiji [1987 (2) TMI 61 - SUPREME COURT] natural justice should prevail over technical considerations. In fact, allowing an opportunity to present its case will only promote the cause of justice. Accordingly we are of the view that the delay in filing appeal before Ld CIT(A) deserves to be condoned. However, the same shall be at a cost. Accordingly we impose a cost of ₹ 5000/- (Rupees Five thousand) upon the assessee which shall be paid to the credit of the Income tax Department as “other fees” on or before 29-02-2010. Subject to the payment of above cost, we condone the delay in filing appeal before Ld CIT(A). Since the Ld CIT(A) has not adjudicated grounds urged on merits, we deem it proper to restore all the issues to his file for adjudicating them afresh. Reopening of assessment - Addition of Product Development Expenses - addition was made by the AO in the assessment order passed u/s 143(3) - HELD THAT:- The assessee is not entitled to challenge the addition, which was not made in the reassessment order, since the reassessment proceedings are for the benefit of revenue as held by Hon’ble Supreme Court in the case of Sun Engineering Works (P) Ltd [1992 (9) TMI 1 - SUPREME COURT] . Accordingly we do not find any infirmity in the order passed by Ld CIT(A) on this issue.
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