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2020 (4) TMI 777 - AT - Income TaxCondonation of delay - contention of the assessee is that the delay occurred due to negligence of the advocate - HELD THAT:- Delay deserves to be condoned as for the mistake of advocate, the justice should not be deprived of. Accordingly, we condone the delay subject of cost of ₹ 10,000/- to be deposited in the account of Central Government. CIT-A not affording reasonable opportunity of being heard while adjudicating the appeal in an exparte manner - pendency of application for transfer of case records to Mumbai being reasonable and sufficient cause for nonattendance - HELD THAT:- Commissioner of Income tax(A) did not afford reasonable opportunity and pass the order in an ex-parte manner. CIT(A) did not consider the facts and circumstances of the case viz. closure of Bhopal office and pendency of application for transfer of case records to Mumbai being reasonable and sufficient cause for nonattendance. CIT(A) did not consider the fact that business was closed due to losses and audited balance sheet and profit & loss account were placed on record along with certain details and relevant records such as purchase bills, stock registers showing quantitative details, bills and vouchers etc. could not be produced because they were shifted to Mumbai due to closure of office at Bhopal as there being no proper communication from the counsel of the assessee, such records could not be produced. In view of these facts and in the interest of justice, the present matter deserves to be reconsidered at the level of the Ld. CIT(A) who will afford reasonable opportunity of being heard to the assessee and the assessee is also directed to cooperate with the Ld. CIT(A) by filing the relevant evidences and written submissions in support of the claim. Accordingly, we set aside the order of the Ld. CIT(A) and the grounds raised in the assessee’s appeal are allowed for statistical purposes only.
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