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2020 (1) TMI 654 - HC - Income TaxCondonation of delay - sufficient cause of delay - HELD THAT:- Reasons for the delay are beyond the control of the appellant and that the said reasons for the delay are on account of ill health of the Managing Director of the appellant company and the accountant’s involvement in a major accident and that for the said reasons the Managing Director was not aware of the order of the Commissioner of Income Tax (Appeals) and that he came to know about the same in the month of June, 2017, when he received a phone call from the IT officer about pending arrears on account of the decision passed by the Commissioner of Income Tax Appeals, we are satisfied that the above said explanation can be accepted as sufficient cause for condonation of delay. If the explanation is accepted and an opportunity is provided to have the cause in the proposed appeal decided on merits, the highest that would happen is that the cause would be decided on its merit after hearing the parties. In that view of the matter, it cannot be said that if the delay is condoned after accepting the explanation as a sufficient cause, prejudice would be caused to the revenue/respondent herein. We find that this is a fit case for condonation of delay and affording an opportunity to the appellant to have the intended appeal decided on its merit by the Tribunal. Hence, we hold that the impugned order is liable to be set aside. In our view condoning the delay subserves the ends of justice.
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