1980 (6) TMI 70

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..... t to dispose of the same by a common order. 2. The assessee's grievance is that the AAC was not justified in dismissing its appeals on the plea that its counsel Shri B.M. Gupta admitted that the default in filing the returns late for both the years was without any reasonable cause. In the grounds of appeal the assessee has denied that its counsel had admitted that the default was without any reas .....

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..... und to decide the appeal on its merits. In the present case it appears that the AAC was under a misapprehension of fact that the counsel had made an admission in view of the affidavit filed by the counsel and denial by the assessee itself. In the circumstances, it is, in our opinion, a fit case in which the appeal, should have been decided by the AAC on merits. 3. In the result, therefore, we set .....

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