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2021 (10) TMI 375 - HC - Income TaxCondonation of delay - period of limitation prescribed under the Act - HELD THAT:- Date of filing of the appeals by the assessee has to be reckoned as 23.09.2013 for all purposes. This is so, because if we exercise discretion and condone the delay in representation, then the delay in filing is ranging only between 4 to 16 days, which has been calculated as per the period of limitation prescribed under the Act, reckoning the date of filing of appeal as 23.09.2013. Therefore, it goes without saying that the appeals were filed before the Registry on 23.09.2013. As far as the delay in representation is concerned, the Revenue may be right in stating that the assessee cannot escape by blaming the erstwhile counsel. In many of the cases, we have noticed that, on account of change of jurisdiction, there is change of Standing Counsel for the Department and there would be delay in handing over the papers to the concerned Standing Counsel and these are all cumulative reasons, which will lead to delay in filing the appeal or representing the appeal or getting the appeal numbered or making submissions in the appeal which have been numbered. Thus, bearing in mind that we are required to decide the substantial questions of law in appeals filed under Section 260A of the Act, we exercise discretion and condone the delay in representing the appeals.
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