TMI Blog2021 (2) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... e matrimonial/penal proceedings launched by the daughter-in-law against the assessee's entire family is a sufficient reason beyond the control of the assessee and sufficient to condone the delay, hence ld. CIT (A) has erred in not condoning the delay and is ordered to be condoned it and consequently directed to dispose off the appeal on merit, after providing an opportunity of being heard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot condoning the delay in filing the appeal. 3. That the CIT (A) erred in law and on the facts of the case confirming the addition of ₹ 73,703/- made by the AO u/s. 14A of the Act. 4. That the CIT (A) erred in law and on the facts of the case confirming the addition of ₹ 3,38,852/- made by the AO on account of cessation of liability u/s. 41 (1) of the Act. 2. Briefly sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f filing the appeal who has confirmed the same after dismissing the appeal in limine. Feeling aggrieved by the order passed by the ld. CIT (A), the assessee has come up before the Tribunal by way of filing the present appeal. 4. Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeal with the assistance of the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs launched by the daughter-in-law against the assessee's entire family is a sufficient reason beyond the control of the assessee and sufficient to condone the delay, hence ld. CIT (A) has erred in not condoning the delay and is ordered to be condoned it and consequently directed to dispose off the appeal on merit, after providing an opportunity of being heard to the assessee. Consequently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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