TMI Blog2006 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmation of the penalty of Rs. 50,000 imposed by the AO under s. 271(1)(b) of the IT Act, 1961. The second appeal for the same assessment year has been filed by the assessee against the sustaining of the assessment order passed by the AO under s. 144 of the IT Act, 1961. 2. In brief, the facts relating to non-admission of these appeals by the CIT(A) against the penalty order as well as against the sustaining of assessment framed by the AO under s. 144 of the Act are that on perusal of Form No. 35, the CIT(A) noticed that the assessee had obtained the certified true copies of the aforesaid penalty order along with demand notice from the AO on 18th Nov., 2004. Further, according to CIT(A) as per s. 249(2) of the Act, the present appeal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the non-attendance at the assessment stage. Further, since the appellant is availing services of chartered accountants, it could have filed the appeal through them in time, but it has failed to do so. In view of these facts and circumstances, it is clear that the appellant was not having sufficient cause to file the appeal late and thus the present appeal cannot be admitted and is treated as non est." 4. We have considered the submissions of both the parties, perused the records and carefully gone through the copy of the application of Sadanand Punia filed before the CIT(A) requesting him for condoning the delay, which was being supported by the medical certificate issued by the doctor of a hospital situated in Barwala (Hissar). 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of filing the appeal before the CIT(A) on account of the illness of the director who was advised bed rest by the doctor for two months, covering the delay in filing of these appeals before the CIT(A). Hence, keeping in view the facts and circumstances of the instant case of the assessee as well as the ratio of decision of the Gujarat High Court, we hereby condone the delay in late filing of the appeal before the CIT(A). Since the CIT(A) has not decided these cases on merits, the impugned orders of the CIT(A) are set aside and these matters are restored to the file of the CIT(A) to decide the same afresh on merits after affording reasonable opportunities of being heard to the assessee. 7. In the result, the instant appeals filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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