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2023 (5) TMI 830 - AT - Income TaxCondonation of delay - Levy of penalty u/s 271(1)(c) - CIT(A) dismissing the appeal holding that the same was barred by limitation u/s 249(2) - Condonation of delay due to outbreak of Covid-19 pandemic - HELD THAT:- We find that there is nationwide Covid 19 Pandemic situation which is beyond the control of the human being and the assessee is prevented by sufficient cause in not filing the appeal in time and the ld. CIT(A) should have considered this aspect of the case while deciding the appeal of the assessee. We feel that the assessee has not received justice and appeal of the assessee has been dismissed merely on the ground that the appeal was filed belated, but considering the decision of the apex court [1987 (2) TMI 61 - SUPREME COURT], we deem it fit the interest of justice to restore the matter to the file of ld. CIT(A) to decide on this merit of the case. Therefore, we set a side the matter to the file of ld. CIT(A) to decide the appeal of the assesses on merits. The assessee is also directed to co-operate with the ld. CIT(A) in deciding the appeal on merits and without sufficient reason, not to take further adjournments.Appeal of the assessee is allowed for statistical purposes.
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