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2019 (4) TMI 1970 - AT - Income TaxCondonation of delay - sufficient cause of delay - delay of 1478 days, 1543 days and 1505 days for the assessment years 2013-14 [Q- 2 & Q-3] and 2014-15 [Q-1] respectively in filing appeals - HELD THAT:- Assessee has filed an affidavit mainly stating that the intimation under section 200A of the Act appears to have been passed and intimated by e-mail, whereas interest under section 234E of the Act towards late filing fee for delay in filing the quarterly returns were not communicated to them. It was further submission that the assessee was under bonafide belief that TDS returns filed for quarters were fully accepted by the Department. Besides above, it was stated that the Chairman, Shri S.P. Rajendran who was looking after income tax matters suddenly passed away on 06.03.2018 and the assessee had to reorganize the office In the instant case, the assessee was not aware what to do and how to proceed further against the intimation passed by the DCIT CPC-TDS, Ghaziabad since the Chairman of the assessee company suddenly passed away. Therefore, after consulting higher officials, income tax practioners/ Advocates, the assessee preferred appeals with delay before the ld. CIT(A) - we condone the delay in filing the appeals before the ld. CIT(A) and accordingly, we set aside the common order passed by the ld. CIT(A) and direct him to adjudicate the appeals on merits after giving sufficient opportunities of hearing to the assessee.e Appeals filed by the assessee are allowed for statistical purposes.
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