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2021 (2) TMI 349 - AT - Income TaxCondonation of delay in filing appeal before the CIT(A) - Eligible reason for delay - HELD THAT:- CIT(A) had given sufficient opportunities to the assessee to explain the reasons for the delay and furnish evidence for the same. Since, the assessee could not convincingly explain the reasons for delay in filing the appeal, the Ld. CIT(A) was left with no other option except to dismiss the appeal. We do not find much strength in the arguments advanced by the ld. AR. Considering the prayer of the Ld. AR before us that the delay was not caused intentionally or negligently as he was seeking advice from various Counsels as per the insistence of his family members due to which the delay had occurred, in the interest of justice, hereby condone the delay in filing the appeal before the Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. Hereby caution the assessee to promptly co-operate before the Ld. CIT(A) in the proceedings failing which the Ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record.
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