Case Law Details
Shri Pawan S. Jalan Vs ACIT (ITAT Ahmedabad)
If we consider the explanation of the assessee filed before the ld.CIT(A), which has been partly reproduced in the order of the ld.CIT(A) on page no.3, then it would reveal that chief accountant of the company was ill and failed to hand over assessment order to the tax consultant for filing appeal. To our mind, there is no mala fide in this explanation. The delay had occurred on account of bona fide mistake at the end of the chief accountant. By making delay in filing appeal before the ld.CIT(A) the assessee would not achieve anything. Thus, it cannot be adopted as a strategy. It could only be a result out of bona fide mistake. We condone the delay, and set aside the order of the ld.CIT(A). We remit all other issues to the file of the ld.CIT(A) for adjudication on merit.
FULL TEXT OF THE ITAT JUDGMENT
Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 29.5.2017 passed for the Asstt.Year 2013-14.
2. Though the assessee has taken five grounds of appeal, but in the preliminary grounds of appeal, he has pleaded that his appeal was dismissed by the ld.CIT(A) on account that it barred by limitation. In other words, the ld.CIT(A) has not decided the appeal on merit, rather dismissed on the ground that it was filed after expiry of limitation. The finding recorded by the ld.CIT(A) reads as under:
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