TMI Blog2020 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the materials relied upon to arrive at such a finding. As in the interest of justice to remand the matter back in the Commissioner of Income Tax Act(Appeals) to re-decide afresh the issue of condonation of delay by providing adequate opportunities to the Assessee to refer to and/or rely on, any such grounds as may be sought to be relied upon her and after proper hearing in the matter. - WP (C) 3580/2020 - - - Dated:- 22-9-2020 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA FOR THE PETITIONER : MR G N SAHEWALLA FOR THE RESPONDENT : ASSTT.S.G.I. ORDER Heard Mr. G. N. Sahewalla, learned senior counsel assisted by Ms. S. Todi, learned counsel for the petitioner. Also heard Mr. S. Sarma, learned senior standin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter-affidavit necessary. 6. Upon hearing the learned counsels for the parties, it is seen that the petitioner had approached the Department authorities for availing the statutory remedy but for the dismissal of her appeal preferred on the ground of delay she is unable to avail the statutory remedy. 7. A perusal of Section 249 of the Income Tax Act reveals that sub-Section (3) of Section 249 provides that the Commissioner(appeals) may admit an appeal after expiration of the period (period within which the statutory appeal is to be preferred), if he is satisfied that the appellant had sufficient cause for not presenting it within that period. 8. It is also seen from the memo of appeals at page No. 69 of the writ petition that the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interests charged by the AO which were agitated by appellant u/s 154 of the Act. The delay does not deserve to be condoned. The appeal is discarded at the threshold level. The same is treated as dismissed for statistical purposes. 10. A perusal of the impugned order does not reveal the satisfaction stated to have been arrived at by the Commissioner of Income Tax (Appeals) was duly arrived at after taking into consideration the facts and circumstances of the case. The Commissioner of Income Tax (Appeals)'s order does not record the materials on the basis of which the satisfaction was arrived at that the grounds urged by the petitioner in support of its prayer for condonation of delay are not sufficient grounds to condone the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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