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2019 (5) TMI 792 - AT - Income TaxCondonation of delay - reasonable cause for late filing of these appeals - HELD THAT:- It is duly supported with the affidavit of Shri Gurmeet Sodhi, Director of the company, wherein it has been deposed that there was not any intentional default on the part of the assessee company, rather the impugned order of the CIT(A) was never served upon the assessee and that the project of the assessee company had been since abandoned, there was no regular employee of the assessee company. The assessee company has a reasonable cause for late filing of these appeals. In our view, the delay in filing these appeals, in the interest of justice, is required to be condoned. Assessment u/s 153A - HELD THAT:- Assessee has filed a separate affidavit of Shri Gurmeet Sodhi, Director of the assessee company, wherein identical pleadings have been made and it has been deposed that due to the aforesaid reasons explained, the assessee company could not appear and present its case during assessment proceedings carried out by the A.O. u/s 153(3) r.w.s. 144/143(3). Interest of justice will be served if the assessee is given an opportunity to properly present its case and give due explanation to the A.O. and the matter be decided on merits by the A.O. In view of this, ex-parte orders of the lower authorities are hereby set aside and the matter in this appeal is remanded back to the A.O. for an assessment afresh. Since the facts and circumstances in other appeals are identical and even identical pleadings have been made for condonation of delay, hence, the findings given above will apply to all the appeals and accordingly, the matter in all the appeals is remanded to the file of the A.O. for assessment afresh. All the appeals filed by the assessee are, therefore, treated as allowed for statistical purposes.
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