9911796707
TMI Blog2024 (10) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, Advocate For the Respondent : Shri Ekta Jain, CIT(DR) ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals),Delhi-42 (hereinafter referred to as 'the CIT(A)') dated 11.05.2023, for assessment year 2015-16. 2. The ld. Counsel for the assessee submitted that the CIT(A) has dismissed the appeal in limine on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2023 was never received by the assessee. The assessee came to know about the impugned order only when penalty notice was received by the assessee on email address which was subsequently registered with the department for service of notices. The assessee has prima facie good case on merits, if, an opportunity of appeal is allowed to the assessee, the assessee would be able to show that the addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering reasons given by the assessee, we are of view that the delay in filing of appeal before the First Appellate Authority was for bonafide reasons and not due to any negligence or inaction on the part of the assessee. 6. The Hon'ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 1987 taxmann.com 1072 has held that liberal approach should be adopted while dealing w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal derive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bonafides can be imputed to the defaulting party. 8. Thus, in facts of the case and in light of the law expounded by Hon'ble Apex Court in accepting the explanation furnished by the party, the delay in filing of appeal is condoned before the CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
