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2023 (9) TMI 1339 - AT - Income TaxCondition of delay - Delay of 168 days - HELD THAT:- As per Form no. 35, the date of service of order is stated to 7.1.2019. Therefore, the assessee ought to have filed appeal within thirty days from 7.1.2019. Hence, there was a delay of 168 days as computed by the learned CIT(A). It is well settled law that the appeal should not be dismissed purely on the ground of limitation. While adjudicating the issue of limitation the appellate authority should also examine whether there is a strong merit in the case of the appellant. Contention of the assessee that the AO has wrongly made addition on account of non-furnishing of Form 28 and making cash payments exceeding rupees twenty thousand - The contention of the assessee is that the AO had wrongly invoked the provisions of Section 40A(3) as in cash payment was exceeding rupees twenty thousand to a single individual. The learned CIT(A) without examining this issue dismissed the appeal purely on the ground of limitation. However, CIT(A) ought to have examined the correctness of contention of the assessee that the impugned additions have been wrongly made. Therefore, hereby condone the delay in filing the appeal before the CIT(A) and restore the issue to the file of the learned CIT(A) to pass a speaking order on the issue related to the impugned addition. Assessee’s appeal stands allowed for statistical purposes only.
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