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2023 (4) TMI 138 - AT - Income TaxCondonation of delay of 622 - period of delay comprises of pre-covid 19 and covid 19 pandemic period - As submitted that due to non-service of notices, non-supply of copy of appeal order, COVID-19 Pandemic & complete lockdown, assessee being NRI and not present in India, the filing of appeal got delayed - HELD THAT:- For the period of covid 19 pandemic, there is no dispute that the said period needs to be excluded for the purposes of limitation in view of decision of the Hon’ble Supreme Court. For the period pre-covid 19 pandemic - Though the assessee has taken excuse of not physically present in the Country at the time of passing of the order and the order not being communicated physically to him, the fact remains that the order was uploaded on the IT portal though it is also a fact that the assessee was not able to access and download the same even today, which may be due to some technical glitch, a fact not disputed by the Revenue. At the same time, as soon as the assessee was ceased of the communication of dismissal of his appeal and in receipt of tax recovery notice from the DCIT, he took steps in reaching out to the DCIT as well as the ld CIT(A) and has filed the present appeal. We therefore find that though there is a delay, there is however no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal. There exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon’ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred and the assessee deserve to be heard on merits of the case. Therefore, in exercise of powers u/s 253(5) of the Act, we hereby condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication. We are of the considered view that the assessee couldn’t be punished unheard as the same would be against the canons of natural justice and therefore, deserve one more opportunity to put forth his submissions and be heard on merits of the case - we set-aside the matter to the file of the ld CIT(A) to decide the matter a fresh as per law after providing reasonable opportunity to the assessee and to ensure in timely completion of the proceedings preferably within two months of receipt of this order.
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