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2020 (8) TMI 408 - AT - Income TaxCondonation of delay - delay of 502 days - HELD THAT:- CIT(A) has allowed the appeal of the assessee by treating the same as appeal against the order passed by the AO for first quarter of financial year 2009-10 relevant to assessment year 2010-11. The facts are not in dispute that the assessee dully filed the appeal within the period of limitation however, due to bonafide mistake and that too on the part of the tax consultant of the assessee to file one appeal instead of 4 separate appeals for each quarter order passed by the AO. Accordingly, in these facts and circumstances when the assessee has explained the cause of delay which is factually correct as due to bonafide mistake the assessee filed only one appeal instead of four separate appeals against quarterly orders passed by the AO, we condone the delay of 502 days in filing the appeals before the ld. CIT(A). Consequently the impugned orders passed by the ld. CIT(A) dismissing the appeals in limine are set aside and the matters are remitted to the record of the CIT(A) for deciding the same on merits. Needs to say that the assessee be given an appropriate opportunity of hearing before passing the fresh order. Appeals of the assessee are allowed for statistical purposes.
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