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2019 (11) TMI 522 - ITAT JAIPURCondonation of delay - delay of 438 days - sufficiency of cause for filing the appeals belatedly - HELD THAT:- We find that the assessee has given the particulars of his tax consultant in the application for condonation of delay as well as affidavits which are matching with the particulars as appearing in the assessment order. CIT(A) has narrated the facts regarding various notices issued to the assessee though through the tax consultant as the address of the tax consultant was given in the Form No. 35. In response to those notices on various occasions, the tax consultant applied for adjournments of hearings but he never appeared before the ld. CIT(A) despite various opportunities and finally all these appeals of the assessee were dismissed ex parte and in limini for want of representation as well as e-filing of the appeals. Thus, the reasons explained by the assessee by giving the details are found to be factually correct to the extent of the authorized representative of the assessee and non-appearance of him before the ld. CIT(A) despite six opportunities were given by the ld. CIT(A). The authorized representative keep on filing the adjournment letters but never attended the proceedings. Therefore, we find that there is nothing on record to indicate that the assessee has acted in malafide or attempted to take any advantage by filing these appeals belatedly. It is also matter of fact that the bank accounts of the assessee were attached by the department and further inventories of the assessee were also seized and lying with the department. In those circumstances, the reasons explained by the assessee are found to be bonafide and not malafide. Further since the CIT(A) has not decided the appeals of the assessee on merits but all the appeals were dismissed in limini, therefore, in these facts and circumstances, we find that though there are inordinate delay in filing these appeals by the assessee, however, the matters ought to have been decided on merits by the CIT(A) instead of dismissing the same in limini - seven appeals of the assessee are allowed for statistical purposes only.
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