Case Law Details
Bangalore Metro Rail Corporation Ltd. Vs DCIT (ITAT Bangalore)
We note that Ld. CIT(A) dismissed the appeal in limine due to the delay caused in filing the appeal before him. The affidavit that was filed by the assessee before the Ld. CIT(A) reveals that, assessee was subjected to wrong professional advice on the issues that, no relief could be expected, and therefore, no appeal was preferred. On identical circumstances, this Tribunal considered a delay of 1240 days in assessee’s own case for A.Y. 2009-10.
The Ld.AR submitted that, though several grounds were raised before the Ld.CIT(A) on merits, the Ld.CIT(A) dismissed the appeal for not condoning the delay in filing of appeal of 1037 days before him.
We note that the period during which the appeals for year under consideration before the Ld. CIT(A) and appeal for immediately preceding Assessment Year (2009-10) before this Tribunal was same and the reasons mentioned in the affidavit for not filing the appeal before the respective authorities within the period of limitations are identical.
This Tribunal under such circumstances, observed and held as under:
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