2020 (11) TMI 7

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.... : Ms. Rakhi Vimal, Sr. D.R. ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 10.07.2019, for the A.Y. 2016-2017. 2. We have heard the Learned Representative of both the parties through video conferencing and perused the Orders of the authorities below. 3. In this case the A.O. passed the ex-parte assess....

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.... Counsel, looked for another professional and thereafter engaged M/s. Tarun Subhash Arora & Company, C.A. to represent the case before the Ld. CIT(A). It is, therefore, explained that time has taken in changing the Counsel and engaging another Counsel. The Ld. CIT(A), however, did not accept the contention of the assessee and held that assessee failed to explain the delay in filing the appeal, the....

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.... disputed by the Ld. CIT(A). These facts shows that assessee was entirely dependent upon the Counsel, but, did not act on time, therefore, in engaging another Counsel time has been taken to engage another Counsel. Thus, assessee acted bonafidely without any negligence or inaction. It is well settled Law that delay could be condoned if there was sufficient cause for delay in submission of the appea....

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....gligence of the Counsel. Thus, the assessee has bonafide explanation and no prejudice is going to be caused to the Revenue if appeal is decided on merits. Thus, by taking a pragmatic view and considering the circumstances as explained above, we set aside the Orders of the authorities below and condone the delay in filing the appeal before the Ld. CIT(A). The appeal of assessee is restored to th....