2012 (11) TMI 335

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....ling the appeal by the assessee before the CIT(A). Before the first appellate authority the assessee submitted as under : "I wish to state that I have filed an appeal, on 14.05.2009 challenging the order of the ld.ITO, Ward 1(4), Bangalore, passed u/s.271(1)(c) of the Act dated 03.02.2009. The said order was received by my wife approximately around 15.04.2009 since I was out of station and was temporarily stationed at Chittoor. I was taking care of my mother, who is residing at Chittoor dist. Andhra Pradesh which is out native place. She was admitted to hospital in regular intervals and I was forced to stay back in Chittoor to take care of my mother who is quite aged and is fully dependent on me. In fact, on detailed check up, the Asst. ....

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.... his mother. Consequently, the CIT(A) ought to have condoned the delay. ii) The learned CIT(A) ought to have appreciated the fact that the appellant was the only son (no other children for their parents) and consequently was obliged to take care of his mother who was aged more than 70 years, residing in rural area in Andhra Pradesh. iii) The learned CIT(A) ought to have appreciated that the appellant was not much educated and was not in a position to weigh the pros and cons on account of the delay in filing the appeal against the penalty order u/s.271(1)(c) of the Act due to which 60 days delay has occurred for the reason of his mother's illness for which he had to be away at the village to take care of his mother, and thus the delay ....