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2014 (9) TMI 760 - HC - Income TaxAppeal before CIT(A) - Non-compliance of Section 249(4)(a) or not - The pre-condition for filing the appeals is requirement of deposit of admitted tax due, which apparently the assessee had deposited with a delay of 534 days. - Levy of penalty u/s 271(1)(c) Held that:- Taking note of the nature of business of the assessee and the financial hardship expressed by the assessee, tribunal allowed the assessee to pay the tax due on account of which delay occasioned later on - Revenue contended that the delay has not been properly explained and only on that reason the CIT(A) had dismissed the appeals of the assessee - there appears to be some explanation shown by the assessee showing sufficient cause for the delay in filing the appeals relying upon RAM NATH SAO @ RAM NATH SAHU AND OTHERS Versus GOBARDHAN SAO AND OTHERS [2002 (2) TMI 1280 - SUPREME COURT] - there is no reason warranting interference with the order passed by the Tribunal Decided against revenue.
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