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2021 (9) TMI 527 - AT - Income TaxCondonation of delay - Appeal filled to wrong jurisdictional CIT(A) - sufficient cause of delay - HELD THAT:- There was no delay on the part of the assessee in filing the appeal against the order passed by the A.O. on 17/03/2016 as the assessee had filed the appeal on 21/3/2016 i.e. well within the stipulated period, although, inadvertently, the assessee had filed the appeal before the ld. CIT(A)-3, Jaipur instead of CIT(A)-1, Jaipur but later on the said mistake was also rectified by moving an application by the assessee which was allowed by the concerned CIT(A)-3, Jaipur and necessary order in this respect by transferring the appeal to the jurisdictional CIT(A)-1, Jaipur was also passed. As per AR that he has opted for VSVS Scheme-19 and filed Form No. 1 and 2 and the department has also issued Form No. 3. However, the benefit of VSVS-19 cannot be taken by the assessee as there is a condition precedent that the appeal filed by the assessee should be pending at the time of obtaining the scheme. Since the appeal filed by the assessee has been wrongly dismissed by the NFAC, therefore, considering the totality of facts and circumstances as narrated above and also considering the principles laid down in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others [1987 (2) TMI 61 - SUPREME COURT] wherein the Hon'ble Supreme Court has held that the expression 'Sufficient Cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. We condone the delay if any in filing the appeal - we restore the matter back to the ld. CIT(A), NFAC for deciding the appeal on merits after giving due and reasonable opportunity of being heard to the assessee. - Decided in favour of assessee.
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