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2020 (2) TMI 990 - ITAT INDORECondonation of delay in filing appeal - delay was for 491 days - Reasonable cause of delay - HELD THAT:- Assessee being a non resident was dependent on his counsel for the legal remedies available in the Act against the additions made by the Ld. A.O. Since the assessee was residing outside India the assessment order was served to the watchman thereafter handed over to the counsel for taking necessary action. However the counsel failed to take any action during the time permitted for filing the appeal which caused the delay. Assessee was in bonafide belief that appeal has been filed by the due date but when it came to his notice that no appeal has been filed by the counsel appointed by him, he changed the counsel who filed the appeal before Ld. CIT(A). Primarily it seems that the delay was not intentional and there was a reasonable cause preventing the assessee to file the appeal before Ld. CIT(A) and if the issues are not adjudicated on merits, justice will be denied to the assessee. See COLLECTOR, LAND ACQUISITION VERSUS MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] - Thus in the interest of justice the delay in filing of appeal before Ld. CIT(A) needs to be condoned.
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