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2023 (8) TMI 918 - ITAT DELHICondonation of delay in filing appeal before ld. CIT(A) - eligible reasons for delay - HELD THAT:- Hon’ble Supreme Court in the case of N. Balakrishnan v M Krishna Murthy [1998 (9) TMI 602 - SUPREME COURT] and H.L Malhotra & Com. [2020 (12) TMI 1083 - DELHI HIGH COURT] as relied by the ld. counsel, held that if there is sufficient cause explaining the delay then the same should be condone as the assessee never benefited by the delayed filing of appeal. In the present case the assessee wanted to depend on particular consultant whereas the revenue justifying the denial of condonation by suggesting that the assessee should have engaged other counsel or consultant. The revenue is not entitled to suggest the assessee to manage his tax litigation it is choice of assessee that how he wants to proceed before the tax authorities. CIT(A) has not disputed or doubted factum of illness of Shri S.M Mathur who undergone bypass surgery during relevant time period. Therefore the delay in filing appeal before ld. CIT(A) is condoned and ground no. 1 of assessee is allowed. Since the ld. CIT(A) has dismissed appeals in limine denying condonation of delay with expressing any adjudication on merits therefore both the appeals are restored to the file of ld. CIT(A) for adjudication of first appeal on merits
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