TMI Blog2020 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ground, if you examine the facts of the present case, we find that the assessee has given reasons for not filing appeal within the time allowed under the Act, as per which the father of the assessee, Shri Mohanlal M.Shah, aged 65 years, who look after the tax matters of the assessee was admitted to hospital from 26/12/2018 to 29/12/2018 for spinal problem due to which, he could not attend the case for filing appeal before the Tribunal. However, immediately after recovery from his illness, he has filed appeal, which resulted in delay of 68 days in filing appeal before the Tribunal. If you go through, the reasons given by the assessee along with necessary supporting evidences filed to justify the reasons given for such delay, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed CIT(A) has erred in law and in facts in upholding the order passed by the Assessing Officer u/s 143(3) of the Income tax Act, 1961, which is illegal and bad in law. 2. The learned CIT (A) has erred in law and in facts in dismissing the appeal by holding that the appeal did not deserve any merit consideration. 3. The learned CIT (A) has erred in law and in facts in confirming the disallowance of ₹ 2,22,628/-, being proportionate disallowance made by the Assessing Officer u/s. 36((i)(iii) of the Act. 4. The learned CIT (A) has erred in law and in facts in confirming the disallowance of ₹ 25,146/- made by the Assessing Officer, being 20% of the following expenditure : a) Car insurance and petrol expense : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and filed the captioned appeals, which caused delay of 68 days. He, further submitted that by admitting the captioned appeal, no prejudice will caused to the revenue, because the Ld.CIT(A) has decided the issue ex-parte without hearing the assessee on various additions made by the Ld. AO. Therefore, the delay in filing appeal may be condoned and the appeal by the assessee may be decided on merits. 4. The Ld. DR, on the other hand strongly opposed condonation application filed by the assessee and submitted that the facts brought out by the Ld.CIT(A) clearly proves the fact that the assessee is a habitual non co-operative to the proceedings, which is evident from the fact that despite number of opportunities were given to the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his legal back ground, if you examine the facts of the present case, we find that the assessee has given reasons for not filing appeal within the time allowed under the Act, as per which the father of the assessee, Shri Mohanlal M.Shah, aged 65 years, who look after the tax matters of the assessee was admitted to hospital from 26/12/2018 to 29/12/2018 for spinal problem due to which, he could not attend the case for filing appeal before the Tribunal. However, immediately after recovery from his illness, he has filed appeal, which resulted in delay of 68 days in filing appeal before the Tribunal. If you go through, the reasons given by the assessee along with necessary supporting evidences filed to justify the reasons given for such dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we are of the considered view that this is a fit case for condonation of delay in filing of appeal and hence, we condone the delay in filing of appeal and admit the appeal for hearing. 6. We have heard both the parties, perused the material available on record and gone through orders of the authorities below. After hearing both the sides, we find that although, the Ld.CIT(A) has discussed the issues on merits, but has disposed-off appeal filed by the assessee for non appearance of the assessee as on the date of hearing despite number of opportunities given on various occasions, without hearing the assessee. It is a settled position of law that it is the obligation of the person, who filed appeal to go before the authority and file nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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