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TMI Blog2021 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... , VICE-PRESIDENT : This is an appeal of the assessee against the order dated 28.08.2020 of CIT(A), Davangere, relating to Assessment Year 2008-09. 2. The assessee is a partnership firm. The firm carries on business of trading in Coconut and Copra. For Assessment Year 2008-09, the assessee filed return of income declaring total income of Rs. 9,930/-. An order of assessment under section 143(3) r. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not afford any opportunity of being heard to the assessee as directed by the Hon'ble ITAT. The assessee therefore filed an appeal before the CIT(A) against the order of the AO dated 15.04.2014 giving effect to the directions of the ITAT. There was a delay of 156 days in filing the appeal before the CIT(A). The reasons for the delay were explained by the assessee in an Affidavit filed by partner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the appeal before CIT(A). 4. The CIT(A) however refused to condone the delay in filing the appeal holding that the assessee was guilty of negligence and want of due diligence. 5. Aggrieved by the order of the CIT(A), assessee is in appeal before the Tribunal. 6. I have heard the rival submissions. The CIT(Appeals) did not dispute the facts stated in the affidavit. The Hon'ble Madras Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the appeal. In fact, the decision of the Hon'ble Madras High Court in the case of Sanmac Motor Finance Ltd. (supra) will support the plea of assessee in the facts and circumstances of the case for condonation of delay in filing the appeal. We therefore condone the delay in filing the appeal by the assessee before the CIT(Appeals). 7. The order of the CIT(Appeals) is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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