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2018 (9) TMI 1407 - AT - Income TaxCondonation of delay - appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the appeal - bonafide explanation for delay - Held that:- The present appeal relates to intimation passed u/s 200A of the Act dated 25th December, 2013 and undisputedly, at that point in time, the said intimation was not appealable before the ld. CIT(A) u/s 246A of the Act. Thereafter, w.e.f 01.06.2015, the said intimation issued u/s 200A has been made appealable hence when there is no provision to file an appeal against a particular intimation, the assessee cannot be expected to approach the CIT(A) who would have rejected the appeal for want of necessary jurisdiction. The assessee in his affidavit has submitted that he has sought the advice of the Tax Consultants and initially, he had advised there was no provision to file an appeal and subsequent in November, 2016, he advised the assessee that provisions have now been provided in the statue to file such an appeal and thereafter, the assessee has filed the present appeal on 22.11.2016. The said explanation of the assessee in delay in filing the appeal is a bonafide explanation and we see no reasons to see any malafide in the same. The assessee has relied on the advise of his Chartered Accountant and an affidavit in this regard has been filed by the assessee which is not disputed by the Revenue, we find that there is a reasonable cause for the delay in filing the appeal by the assessee before the ld. CIT(A). The Courts have also held from time to time that merely technicality should not come in the way of discharge of substantial justice - We accordingly condoned the delay in filing the appeal and the matter is set aside to the file of the ld. CIT(A) who shall adjudicate the matter on merit - Decided in favour of assessee for statistical purposes.
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