TMI Blog2023 (9) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee that the AO has wrongly made addition on account of non-furnishing of Form 28 and making cash payments exceeding rupees twenty thousand - The contention of the assessee is that the AO had wrongly invoked the provisions of Section 40A(3) as in cash payment was exceeding rupees twenty thousand to a single individual. The learned CIT(A) without examining this issue dismissed the appeal purely on the ground of limitation. However, CIT(A) ought to have examined the correctness of contention of the assessee that the impugned additions have been wrongly made. Therefore, hereby condone the delay in filing the appeal before the CIT(A) and restore the issue to the file of the learned CIT(A) to pass a speaking order on the issue related t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciate that the appeal was filed late because of error on the part of Ld. Assessing Officer to rectify the mistake U/s 154. 5. On the basis of facts and circumstances legal position of the case, the Hon ble Ld. Commissioner of Income Tax (Appeals) failed to appreciate the reason because of which the appeal was filed late. 6. On the basis of facts and circumstances legal position of the case, the Hon ble Ld. Commissioner of Income Tax (Appeals) erred in dismissing the appeal even after issuing notice U/s 250 for hearing of the appeal. 7. On the basis of facts and circumstances legal position of the case, the Hon ble Ld. Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the ground that the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee submitted that the learned CIT(A) grossly erred in not condoning the delay as there was a reasonable cause for not filing the appeal before the learned CIT(A). He contended that learned CIT(A) ought to have condoned the delay and decided the issue on merit. Learned counsel submitted that there was no deliberate or the assessee has not obtained any undue advantage by filing belated appeal before the learned CIT(A). He further relied on the submissions made before the learned CIT(A). He submitted that the assessee had filed a rectification application before the AO which was not disposed of by the AO. 4. On the other hand, learned DR opposed the submissions and supported the orders of the authorities below. He contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred, for the other side cannot claim to have a vested right in injustice being done because of a non-deliberate delay. 5.2 The Revenue has not brought any material suggesting that the assessee by filing a belated appeal has obtained any undue advantage. On the contrary, the rights of the assessee company for filing appeal are seriously prejudiced. The assessee has enclosed a copy of rectification order dated 7.1.2019 pertaining to A.Y. 2016-17 in the case of the assessee. It states at the time of assessment, income wrongly calculate by system . The learned CIT(A) noticed that the appeal was instituted on 24.7.2019 against the order date d 7.1.2019. While computing the delay the learned CIT(A) has calculated the delay of 168 day ..... X X X X Extracts X X X X X X X X Extracts X X X X
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