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2022 (9) TMI 87 - AT - Income TaxDelay in filing an appeal before CIT(A) - assessee was pursuing the matter at wrong forum - Exemption u/s 10(23C)(iiiad) - invalid return filled - order u/s 143(1) treating the whole receipts as income of the assessee and levied a huge demand of tax - HELD THAT:- Assessee was unable to cite explanation of every day of delay. In the case in hand the Assessee is a registered society acting through it’s office bearers and the Assessee filed before the ld CIT(A) an affidavit of the Manager of the society explaining the circumstances of delay and also the CA looking after the affairs of the company had also filed an affidavit. It can be appreciated that the Assessee’s claim is primarily is of wrong advice in choosing the forum under law to contest the assessment order. The bench is of considered opinion that in case of society or other incorporated entities a decision to contest any order of authorities, has to be examined and decision to contest has taken following a procedure. The stringent laws of limitation require liberal interpretation. In the case in hand apparently the ld CIT(A) has not gone at all into discussing the grounds which were submitted and with the cursory observations the appeal has been dismissed barred by limitation. In fact it appears that at the time of adjudication of the appeal also none from the Assessee was present. The ends of the justice require condonation of delay and giving an opportunity to contest the assessment on merits. Ground no 1 is allowed and appeal of the Assessee is allowed for statistical purpose
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