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2010 (2) TMI 1160
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.... This is an appeal filed by the assessee. It is directed against the order of the CIT (A) dated 7th November, 2008 for assessment year 2005-06. Grounds of appeal read as under:- 1) The learned Commissioner of Income Tax (Appeals) has erred both on facts and in law in upholding the action of the learned Assessing Officer in not appreciating the entry for purchase of flats and the consequent c....
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....appeal an application for condonation of delay in filing the appeal has been filed in which the reason for late filing has been stated as under:- "The order of Commissioner of Income Tax (Appeals) was served on the assessee company on 14th November, 2008. That thereafter due to clerical mistake on account of closure of company's business on account of slow done in the economy and consequent non....
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....by lodging an appeal late; ii) Refusal to condone delay could result in meritorious matters thrown out at the very threshold and it would cause justice being denied, while condonation of delay would merely permit a cause to be decided on merits; iii) The reasonable and pragmatic approach is necessary in the matter and where substantial justice and technical consideration are pitted ag....
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.... supported by any documentary evidence that who is responsible for such delay. Thus, it was submitted that if assessee is not vigilant about his right, then, delay should not be condoned. 7. We have carefully considered the submissions of Ld. DR and the contents of application for condonation of delay. Though in the application it has been submitted that delay is on account of clerical mistake,....