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2010 (7) TMI 185 - HC - Income TaxDelay in filing - Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in confirming the order of the Commissioner of Income-tax (Appeals) declining to condone the delay of 178 days in filing the appeal ? Held that- the notice was admittedly served only on an employee of the company. The explanation was that since the company was on strike, there was no regular working in the office and therefore, it escape the attention of the concerned authority to prefer the appeal in time. The principle of natural justice warranted an opportunity to be extended to the assessee to challenge the order by which a civil consequence followed, namely imposition of penalty to the tune of Rs. 1,84,00,000 on the assessee. The delay of 178 days in filing the appeal ought to have been condoned. The Commissioner (Appeals) was to dispose of the appeal on merit.
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