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2021 (2) TMI 1092 - AT - Income TaxCondonation of delay in filing Rectification application - delay in filing this appeal against ex-parte order on account of non-prosecution - HELD THAT:- The assessee has explained the reason for not filing the Miscellaneous Application within six months from the end of the month in which the order was passed as elaborated supported by an affidavit and copies of other documents/details. The assessee has also pointed out that previous tax consultant has not attended his tax matter satisfactorily and new tax consultant has obtained various documents, these circumstances and his ill health caused delay in filing this appeal against ex-parte order which was passed on account of non-prosecution. After taking into consideration the facts narrated by the assessee supported by an affidavit/documents it appears that there was reasonable cause for non-appearance and delay in filing the Miscellaneous Application against ex-parte order passed on account of non-prosecution. Therefore, keeping in view of Rule 24 of the Income Tax (Appellate Tribunal, 1963) and after taking into consideration the decision of Hon’ble Jurisdictional High Court cited in the case of Dolphin Metal (India) Ltd. vs. ITO.[2021 (2) TMI 999 - GUJARAT HIGH COURT] we condone the delay in filing the Miscellaneous Application. Considering the above facts and findings, the Miscellaneous Application is allowed and the Registry is directed to list this case for hearing on 30th March, 2021.
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