TMI Blog2021 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... es. - ITA No. 447/H/2020 - - - Dated:- 30-6-2021 - Satbeer Singh Godara, Member (J) And Laxmi Prasad Sahu, Member (A) For the Appellant : D.V. Anjaneyulu For the Respondents : Rohit Mujumdar ORDER Laxmi Prasad Sahu, Member (A) This appeal filed by the assessee is directed against CIT(A)6, Kurnool's order dated 31/01/2020 for AY 2013-14 involving proceedings u/s. 144 rws 147 of the Income- Tax Act, 1961; in short the Act on the following grounds of appeal: 1. The order of Ld. CIT(A) in dismissing the appeal in limine on account of non-payment of admitted tax u/s. 249 (4) (a) and delay in filing the appeal u/s. 249(3) by 14 days without giving adequate opportunity is against the principles of equity and na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n along with an affidavit affirming therein that the due to the ongoing covid-19 pandemic and the subsequent lockdown imposed by the Central and Statement Governments, the petitioner could not approach their counsel for filing the appeal which caused the impugned delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee's impugned delay in filing the appeal is neither intentional nor deliberate but due to the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by the order of the CIT(A), the assessee is in appeal before the CIT(A). 6. Before us, the ld. AR of the assessee submitted that the order of the CIT(A) in dismissing the appeal in limine on account of non payment of admitted tax u/s. 249(4)(a) and delay in filing the appeal u/s. 249(3) by 14 days without giving adequate opportunity is against the principles of equity and natural justice. For this proposition, he relied on the decision of ITAT in the case of Bhumiraj Constructions Vs. Addl. CIT [2011] 131 ITD 406 (Mum.) for non payment of admitted tax and for delay in filing the appeal relied on the judgment of the Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. MST. Katiji Others, [1987] 167 ITR 471 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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