https://www.taxtmi.com/caselaws?id=764222 ITAT Hyderabad condoned a 503-day delay in filing appeal before CIT(A) where assessee claimed non-receipt of orders passed under sections 143(1) and 154 by CPC. The tribunal found prima facie that CPC added Rs. 50 lakhs with TDS under section 194C, which was subsequently refunded by assessee as evidenced in bank statements. Since department did not dispute non-service of orders and assessee explained inability to receive orders physically or digitally, sufficient cause was established. Matter remanded to AO for verification of receipt and refund. Appeal allowed for statistical purposes. en-us Fri, 03 Jan 2025 00:00:00 +0530 Mon, 06 Jan 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764222 ITAT Hyderabad condoned a 503-day delay in filing appeal before CIT(A) where assessee claimed non-receipt of orders passed under sections 143(1) and 154 by CPC. The tribunal found prima facie that CPC added Rs. 50 lakhs with TDS under section 194C, which was subsequently refunded by assessee as evidenced in bank statements. Since department did not dispute non-service of orders and assessee explained inability to receive orders physically or digitally, sufficient cause was established. Matter remanded to AO for verification of receipt and refund. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764222