TMI Blog2019 (5) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... st of justice, is required to be condoned. Assessment u/s 153A - HELD THAT:- Assessee has filed a separate affidavit of Shri Gurmeet Sodhi, Director of the assessee company, wherein identical pleadings have been made and it has been deposed that due to the aforesaid reasons explained, the assessee company could not appear and present its case during assessment proceedings carried out by the A.O. u/s 153(3) r.w.s. 144/143(3). Interest of justice will be served if the assessee is given an opportunity to properly present its case and give due explanation to the A.O. and the matter be decided on merits by the A.O. In view of this, ex-parte orders of the lower authorities are hereby set aside and the matter in this appeal is remanded back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been moved for condonation of delay. However, for the sake of convenience, we take ITA No.1135/Chd/2018 as lead case for the purpose of narration of facts/pleadings. 3. It has been pleaded in the application for condonation of delay that the assessee company never received the copy of the order dated 24.11.2016 allegedly sent by the CIT(A) on the addresses of the company. It has been pleaded that Chlor Alkali Plant for which the project in question to be run by the assessee company, unfortunately, could not get the environmental clearance and, therefore, had been abandoned and, therefore, the employees retrenched. Due to the aforesaid fact, there was no employee of the assessee company to receive the aforesaid impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly supported with the affidavit of Shri Gurmeet Sodhi, Director of the company, wherein it has been deposed that there was not any intentional default on the part of the assessee company, rather the impugned order of the CIT(A) was never served upon the assessee and that the project of the assessee company had been since abandoned, there was no regular employee of the assessee company. We are of the view that the assessee company has a reasonable cause for late filing of these appeals. In our view, the delay in filing these appeals, in the interest of justice, is required to be condoned. We order accordingly. 6. Now coming to the merits of the case, the assessee has filed a separate affidavit of Shri Gurmeet Sodhi, Director of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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