Application for condonation of delay cannot be rejected without assigning any specific reasons

Rahul M. Vadodariya Vs ITO (ITAT Ahmedabad) ITAT held that Ld. CIT(A) has not approached the matter judiciously and has dismissed the appeal of the assessee, by rejecting the application for condonation of delay, without assigning any specific reasons why the delay in filing appeal should not be condoned. There is no allegation to the effect that the assessee acted in a mala-fide manner and further, Ld. CIT(A) has not brought anything on record as to how the assessee would stand to gain by not filing the appeal in time. There is a minor delay of 67 days, for which, in our view, the assessee ha...