Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 7 - ITAT DELHICondonation of delay - delay is of nominal 47 days - HELD THAT:- Assessee has bonafide explanation and no prejudice is going to be caused to the Revenue if appeal is decided on merits. Thus, by taking a pragmatic view and considering the circumstances as explained above, we set aside the Orders of the authorities below and condone the delay in filing the appeal before the Ld. CIT(A). The appeal of assessee is restored to the file of CIT(A) with a direction to re-decide the appeal of assessee on merits, by giving reasonable, sufficient opportunity of being heard to the assessee as well as A.O. Appeal of the Assessee is allowed for statistical purposes.
|