2018 (9) TMI 1688

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....order of CIT(A)-II, Pune, dated 28-05-2013 for the A.Y.2007-08. 2. There is delay of 30 days in filing this appeal before the Tribunal. In this connection, Ld. Counsel for the assessee drew our attention to the affidavit given by Dadasaheb Balbhim Bichitkar (Chartered Accountant) dated 10-12-2013 and demonstrated the delay. The contents of the affidavit read as under : "I have completed my Arti....

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.... for Stay of Demand to be filed with ITAT, it is transpired that Appeal has remained to be filed by me through inadvertence and under Examination tension. This causes the delay in filing the Appeal to ITAT." 3. After hearing the Ld. Counsel for the assessee and perusing the contents of the affidavit, we are of the opinion that there was a reasonable cause for the assessee to file the appeal befo....