TMI Blog2021 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... sons given by the assessee before the CIT(Appeals) in the form of an affidavit for the delay in filing the appeal have not been disputed by the CIT(Appeals). In such circumstances, there existed bonafide reasons for not filing the appeal before the CIT(A) in time. In the circumstances, the CIT(A) should have condoned the delay in filing the appeal - 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). The order of the CIT(Appeals) is set aside and the CIT(Appeals) is directed to decide the appeal on merits after affording the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A). According to the assessee, the AO did 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 of the assessee in which it has been stated that the order of the AO dated 15.04.2014 was served on the firm only on 20.10.2014. Since the AO did not afford opportunity of being heard to the assessee, the assessee was advised by its Chartered Accountant to file an application before the AO requesting fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not been disputed by the CIT(Appeals). In such circumstances, there existed bonafide reasons for not filing the appeal before the CIT(A) in time. In the circumstances, the CIT(A) should have condoned 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 aside and the CIT(Appeals) is directed to decide the appeal on merits after affording the assessee opportunity of being heard. 8. For statistica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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