9911796707
TMI Blog2013 (12) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal) (CIT(A)). 2) The appellant has raised the following questions of law for our consideration: a) Whether the Tribunal is right in law in confirming the order of the learned CIT(A) in dismissing the appeal filed by the appellant on technical ground of limitation without appreciating the facts and circumstances of the case? b) Whether the Tribunal is right in law in denying substantial justice to the appellant by confirming the order passed by the CIT(A)? c) Whether in the facts and the circumstances of the case and in law the order of the Tribunal is perverse as it is based on irrelevant and erroneous considerations while ignoring material and relevant considerations and as such is liable to be quashed? 3) At the request of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay. The appellant had only mentioned the circumstances he had under gone due to his mother's illness and subsequent death as factual aspects. Learned Counsel for the appellant submits that if the appeal is not entertained by CIT (A), the appellant will have to pay the tax on additional income of Rs.54,55,019/. The subsequent order of penalty has also been passed by the Assessing Officer on the ground of above addition. Learned Counsel for the appellant submitted that the appellant had nothing to gain by remaining negligent in matters of filing the appeal. It is submitted that the Tribunal ought to have taken reasonable view and allow the appeal so that the appellant would be able to raise all contentions on merits before the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of view that he ought not to have blamed the consultant who passed away before the Tribunal heard the appeal. We agree with the above view of the Tribunal. 9) In the peculiar facts and circumstances of the case, however, we are of the view that CIT(A) as well as Tribunal ought to have taken the liberal view and condoned the delay in filing the appeal. Even if CIT(A) was not satisfied with the ground set out in the appeal memo at the time of filing the appeal, CIT(A) should have called upon the Consultant appearing for the assessee before him to explain the delay as there was gap of almost one year between the death of the appellant's mother and the date of the assessment order. This does not appear to have been done. In the peculiar fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
