Appeal Delay of 349 Days Due to Appellant's Error, Not Willful Default; Condonation Request Should Be Accepted.

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....Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in filing the appeal is due to mistake on the part of the assessee which cannot be regarded as a deliberate or willful default on the part of the assessee. It is settled proposition of law if the cause of delay as explained by the assessee is found to be factual correct then laps on the part of the assessee cannot be a ground for rejecting the condonation of delay. - AT....