9911796707
TMI Blog2023 (8) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Upadhyay, Sr. DR ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order of Ld. CIT(A)-27, New Delhi dated 07.06.2019 for AYs 2011-12 & 2013-14. Issue of denial of condonation of delay by ld. CIT(A). 2. The ld. counsel submitted that order passed by ld CIT A dated 07/06/2019 is bad in law in as much as delay of 603 days in filing appeal before Ld CIT-A deserved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee submitted all relevant documentary evidences before him submitting the sufficient cause explaining the delay. Therefore, the ld. counsel submitted that the delay before ld. CIT(A) in filing first appeal may kindly be condoned. The ld. counsel has relied on the following judgments of Hon'ble Supreme Court, Hon'ble High Court of Delhi and Hon'ble High Court of Bombay:- 1. N. Balakri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as relied by the ld. counsel, held that if there is sufficient cause explaining the delay then the same should be condone as the assessee never benefited by the delayed filing of appeal. In the present case the assessee wanted to depend on particular consultant Shri S.M Mathur whereas the revenue justifying the denial of condonation by suggesting that the assessee should have engaged other counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e both the appeals are restored to the file of ld. CIT(A) for adjudication of first appeal on merits without being influenced with the earlier first appellate order. Accordingly, ground no. 2 is allowed for statistical purposes.
6. In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 17.08.2023. X X X X Extracts X X X X X X X X Extracts X X X X
|
