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2020 (10) TMI 844 - HC - Income TaxCondonation of delay - ITAT refusing to condone the delay of 317 days, without considering the restoration application filed by the Appellant before CIT(A) was duly acknowledged by CIT(A) - HELD THAT:- We are convinced that the assessee had filed an application before the CIT(A) on 24.07.2018 for recalling the order, dismissing the appeals for default and the date seal is sufficient proof of filing such application. It appears that this record was not placed before the Tribunal when it passed the impugned order. That apart, this Court has always been lenient, more particularly, to the Revenue when appeals are filed with inordinate delay. The reason being this Court is required to take a decision on a Substantial Questions of Law and it would be inequitable to reject the appeal on the ground of delay and also bearing in mind the legal principle that none benefits by lodging an appeal belatedly. The exception to this rule would be, where the delay is on account of mala fide reasons or for certain other collateral purposes. If such is the case, even a delay of one day can be rejected. We find the explanation offered by the assessee to be convincing and acceptable and therefore, the impugned order passed by the Tribunal warrants interference. Appeals filed by the assessee are allowed and the Substantial Questions of Law are answered in favour of the assessee. The order passed by the Tribunal is set aside. Consequently, the common order passed by the CIT(A) [2020 (2) TMI 1349 - ITAT CHENNAI] is set aside and the appeals are restored on the file of the CIT(A) to be heard and decided on merits, after affording an opportunity of hearing to the appellant/assessee.
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