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2018 (2) TMI 2107 - AT - Income TaxCondonation petition before CIT(A) - CIT(A) refused to condone the delay, citing a reason that assessee did not file any evidence in support of the contentions raised in the condonation petition - AR submitted that he himself was the concerned AR appointed by the assessee to appear before the CIT(Appeals) and due to certain personal inconvenience, he could not enter appearance - HELD THAT:- No doubt it should be the endeavor of every assessee to ensure that it is properly represented before the ld. Commissioner of Income Tax (Appeals). However, considering the submission of the ld. Authorised Representative before us that the delay was due to certain unavoidable circumstances, we are of the opinion that delay ought be condoned. When technical consideration and merits are pitted against each other, the latter has to get preference over the former. We direct the CIT(Appeals) to condone the delay, admit the appeal and adjudicate it on merits. Needless to say that assessee shall be given proper opportunity to explain its case. We therefore set aside the order of CIT (Appeals) and remit the appeal back to him for consideration afresh in accordance with law - Appeal of the assessee is allowed for statistical purpose.
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