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of CIT(A) erred in rejecting assessee's delay condonation request on technical grounds without considering assessee's absence from India until order receipt date. Assessee filed appeal within 30 days of returning to India, satisfying Section 249(2)(b) requirement. CIT(A) adopted pedantic approach, ignoring sufficient cause. Matter remanded to AO to decide afresh after issuing notice to assessee's updated address and email, allowing submissions. Assessee's lack of opportunity before AO also noted.
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