TMI Blog2004 (7) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel, Shri Sachdeva, who for some reasons had not prepared and filed the appeal within time and, therefore, a liberal view ought to have been taken by the authorities and the delay should have been condoned. - Commissioner of Income-tax (Appeals) ought to have condoned the delay in filing the appeal. The matter is remanded to the Commissioner of Income-tax (Appeals) to pass appropriate orders on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order which in the present case was to be filed up to October 15, 2000. The appeal was actually filed on October 27, 2000, i.e., after a delay of 12 days. The appellant had filed an application under section 5 of the Limitation Act supported by an affidavit for condonation of delay. The ground taken was that the appellant had handed over the papers to its counsel, Shri R.K. Sachdeva at Meerut, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to have been taken by the authorities and the delay should have been condoned. It is not in dispute that there was only a delay of 12 days in filing the appeal. As held by the hon'ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471; AIR 1987 SC 1353, a liberal view ought to have been taken by the authority as the delay was only of a very short period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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