Case Law Details
Cobra Instalaciones Y Servicios SA SIPS JV Vs ITO (ITAT Delhi)
The assessee has challenged the impugned order of CIT(A) on several grounds and the Ground No. 7 is regarding not providing sufficient opportunity of being heard. On perusal of order of the CIT(A), it is found that the Ld.CIT(A) has dismissed the appeal on delay in latches and not decided the appeal on merit. The assessment order came to be passed and served on the assessee on 21/03/2016 and the Appeal before CIT(A) has been filed on 10/09/2016. The assessee has assigned the reason for condoning the delay was that, ‘his daughter was hospitalized in the month of April to September, 2016 and the circumstances was very serious and beyond control of the assessee, therefore, assessee could not file the appeal in time’. But the Ld. CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee cannot be accepted to be a sufficient cause meeting the tests of Section 249 sub Section 3 of the Act. In our opinion, the Ld.CIT(A) should have taken liberal view by considering the reasons assigned by the assessee for condoning the delay. Therefore, in the interest of justice, we hereby condone the delay in filing the appeal before CIT(A) and set aside the matter to the file of CIT(A) to adjudicate the matter on merit in accordance with law.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the assessee against the order dated 07/12/2018 passed by the CIT(A)-14, New Delhi for Assessment Year 20 13-14.
2. The grounds of appeal are as under:-
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