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2021 (3) TMI 255 - AT - Income TaxCondonation of delay of 84 days - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before the ld. CIT(A) is that the delay had occurred on account of the change of counsel - HELD THAT:- No doubt the appellant had not furnished the details as to, who was the original counsel etc. But, it is also clear that the ld. CIT(A) had not doubted the veracity of the explanation offered by the appellant in support of condoning the delay of 84 days in filing the appeal before him. If the ld. CIT(A) wanted more details, he should have asked the appellant to furnish the same. Obviously, the ld. CIT(A) had chosen not to seek any further details. Furthermore, though the ld. CIT(A) had referred to certain judicial precedents and culled out the ratio laid down therein, we, without going into the applicability of the ratio laid down therein to the facts of the present case, it would suffice to say that the CIT(A) had ignored the fundamental principle governing the condonation of delay under the income-tax proceedings i.e. the income-tax proceedings are only civil proceedings and the main object of the Income Tax Act is only to determine the correct tax liability in the hands of the assessee. By mere non-condonation of delay of 84 days, the very object of the Act would be defeated. The ratio laid down by the Hon'ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao [2020 (8) TMI 368 - TELANGANA HIGH COURT] is squarely applicable to the facts of the present case. Accordingly, we direct the ld. CIT(A) to condone the delay of 84 days and adjudicate the issue in appeal on merits in accordance with law.
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