TMI Blog2020 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... f 491 days against the order passed by the A.O. u/s. 143(3) - there was a delay of 491 days in filing the appeal before the CIT(A). Accordingly, find reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly. Therefore, condone the delay of 491 days in filing the appeal belatedly before the CIT(A) and direct the CIT(A) to admit the appeal and decide the same on merits. Appeal filed by the assessee is allowed. - ITA No.2072/Bang/2019 - - - Dated:- 20-1-2020 - Shri Chandra Poojari, Accountant Member For the Appellant : Sri.Venkatesh Kumar For the Respondent : Sri.Ganesh R.Ghale, Standing Council for DR ORDER This appeal filed by the assessee is directed against the order of the CIT(A), dated 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 167 ITR 471 (1987) and ought to have exercised the discretion vested as per the provisions of section 249(3) of the Act in the most judicious manner to promote and uphold the substantial cause of justice on the facts and circumstance of the case. 6. Without prejudice to the above, the learned CIT(A) is not justified in not disposing off the grounds raised by the appellant with regard to the assessing a sum of ₹ 19,95,736/- as income from Short Term Capital Gain without considering the fact that undivided share of land measuring 266 sq.ft. remains with the owner and it is long term capital asset in nature. 7. For the above and other grounds to be urged during the hearing of the appeal the Appellant prays that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant got knowledge about the same on 08.11.2017. After having the knowledge of the said 154 orders, the assessee has filed the appeal against u/s 154 orders of the AO before the CIT(A)-3, Bengaluru, vide ITA No.10178/2017-18, dated 23.11.2017. However, the said appeal was dismissed on 23.5.2018 as non-maintainable due to the fact that the issue involved in the appeal was debatable and therefore it is the original order passed u/s 143(3) by the learned AO dated 27.12.2016 should be challenged in the appeal. Immediately on realizing the `bona fide mistake lack of professional guidance we here with filing the appeal against the 143(3) order passed by the AO dated 27.12.2016. In this context the appellant is filing this cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of justice. The assessee has also submitted following details before the CIT(A):- Application for condonation of delay Synopsis Date Events 27.12.2016 Assessment order passed u/s 143(3) 09.06.2017 Rectification petition u/s 154 filed. 08.11.2017 Application made for Certified copy of the 154 order. 10.11.2017 Received the Certified copy of the 154 order. 23.11.2017 Appeal filed before CIT(A)-3, Bengaluru 23.05.2018 CIT(A) has dismissed the appeal on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such a delay. More so, the purpose of filing rectification petition u/s 154 of the I.T.Act was filed after five months was evidently that the assessee knew well that the time period of filing appeal against the assessment order was over and she was not having any bonafide reason to explain the delay. Accordingly, the CIT(A) dismissed the appeal as unadmitted. 5. Against this the assessee is in appeal before me. 6. The learned Departmental Representative relied on the judgment of the Hon ble Supreme Court in the case of University of Delhi v. Union of India Ors. [Civil Appeal Nos.9488-9489 of 2019 dated 17th December, 2019]. 7. I have carefully perused the condonation petition filed by the assessee before the CIT(A). Admittedly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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