Appeal Denied: CIT(A) Rejects Delay Condonation Request, Citing Insufficient Cause u/s 249(3) of Income Tax Act.

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....Condonation of delay in filing the appeal - Denial of natural justice - CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee cannot be accepted to be a sufficient cause meeting the tests of Section 249 sub Section 3 of the Act. In our opinion, CIT(A) should have taken liberal view by considering the reasons assigned by the assessee for condoning the delay. - AT....