TMI Blog2017 (3) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... t appropriate to set aside the impugned order and restore the issue to the file of the learned CIT-II, Indore, for fresh adjudication, after providing due opportunity of hearing to the assessee and without being prejudiced from the earlier order passed by him. - Decided in favour of assessee for statistical purposes - I.T.A. No. 103/Ind/2016 - - - Dated:- 15-3-2017 - SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER For The Assessee : Shri Pranay Goyal For The Revenue : Shri Lalchand ORDER PER SHRI C.M. GARG, JM This appeal has been filed by the assessee against the order of the learned CIT-II, Indore, dated 7.8.2014 passed u/s 12AA(1)(b)(i) of the Income Tax Act, 1961. APPLICATION OF TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see that he was not informed about the fact by way of service of copy of order or any other mode that the order has already been passed denying registration on 7.8.2014. The learned AR further submitted that in view of the facts and circumstances stated in the affidavit dated 1.2.2016, which is unrebutted, the delay may kindly be condoned and the appeal of the assessee may kindly be admitted for hearing on merits. 3. Replying to the above, the learned CIT DR submitted that as per the information received from the Assessing Officer, the copy of the order was served on the assessee on 10.10.2014 in proper manner. However, the learned CIT DR fairly accepted that there is no receipt or proof or service of notice on the assessee from which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant trust, sworn in on 1.2.2016 and there is no rebuttal by the revenue to this affidavit. Therefore, the facts stated therein cannot be discarded or dismissed without any contrary material on record. In view of the above, we are satisfied that the delay in filing the appeal was due to bonafide reason which was beyond the control of the assessee. Therefore, the delay in filing the appeal deserves to be condoned and we condone the same. Consequently, the appeal of the assessee is admitted for hearing on merits and the application for condonation of delay is allowed. ON MERITS 5. We have heard the arguments of both the sides and carefully perused the relevant material placed on record. The learned counsel for the assessee submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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