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2021 (4) TMI 991 - AT - Income TaxCondonation of delay - delay has made out a "sufficient cause or not" - Delay of 52 days in filing of the appeal - HELD THAT:- As the Assessee is not in India, he had to depend upon the services of his tax consultant at Vijayawada. He coordinated with the tax consultant at Hyderabad to file the appeal before ITAT. Assessee was regularly pursuing with his tax consultant at Vijayawada about the filing of appeal. He was advised that a fee of ₹ 10,000 needs to be paid as appeal fee to file the appeal, which was paid by the Assessee on 10th December, 2019. It was informed to the Assessee that the due date of filing the appeal expired on 02nd December, 2019. Then it was informed the Assessee that, the tax consultant at Hyderabad was busy in tax scrutiny assessments of other clients till the end of December, 2019. Then the appeal had been drafted and soft copies were sent to the Assessee through email. It was also informed to the Assessee that, only physically signed documents are permitted while filing the appeal before the ITAT. The Assessee sent such documents, duly signed by him, to his tax consultant at Vijayawada. He sent the same to Hyderabad tax consultant, who ultimately got them filed before the ITAT on 23rd January, 2020. The explanation of the Assessee is supported by his affidavit and the department did not express refute the stand taken by the Assessee. The delay in filing the appeal is occurred due to Assessee is staying in abroad, therefore there seems to be no mala fide intention for causing delay but the same prima facie appears to be bona fide and reasonable, hence in our considered opinion the Assessee has shown the sufficient cause for delay and therefore the delay of 52 days in filing of the appeal deserves to be condoned. Even the Assessee intends to get settled the dispute through 'the VSV Scheme' and has already initiated the process and willing to pay the relevant taxes. It is the public policy of nation that litigations must come to an end. Thus we are inclined to admit the appeal by condoning the delay of 52 days in filing of the appeal, consequently the delay stands condoned.
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