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2020 (4) TMI 646 - AT - Income TaxCondonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - HELD THAT:- CIT(A) cannot find fault with the assessee.The assessee exploring an alternate remedy by filing the petition u/s 154 before the A.O. and it was filed within the time limit allowed u/s 154 of the Act. The assessee has said to be not received the order passed u/s 154 by the A.O. Later on, the assessee had applied for certified copy of order passed u/s 154 by A.O., which was duly received by the assessee on 10.11.2017. Assessee filed appeal before the CIT(A) on 23.11.2017 with a delay of 491 days against the order passed by the A.O. u/s. 143(3) - there was a delay of 491 days in filing the appeal before the CIT(A). Accordingly, find reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly. Therefore, condone the delay of 491 days in filing the appeal belatedly before the CIT(A) and direct the CIT(A) to admit the appeal and decide the same on merits. Appeal filed by the assessee is allowed.
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