SRI A. RAMIREDDY Vs. COMMISSIONER OF INCOME TAX
INCOME TAX APPELLATE TRIBUNAL
Sri A. Ramireddy
COMMISSIONER OF INCOME TAX
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CHANDRA POOJARI AM. -
(1.) THIS appeal by the assessee is directed against the order of the CIT, Tirupati dated 27.3.2013 for A.Y. 2006 -07.
(2.) IN this case there was a delay of 376 days in filing the same before this Tribunal. The assessee filed a petition requesting the Tribunal to condone the delay on the reason that he had a bona -fide belief that he
has to file appeal against the assessment order passed consequent to the order of the CIT passed u/s. 263
of Income -tax Act, 1961 and being so, he has waited till the date of passing of consequential order by the
AO and the consequential order was passed by the ITO, Ward -2, Hindupur u/s. 143(3) r.w.s. 263 of the
Act on 28.3.2013. Thereafter, he approached his Chartered Accountant to prepare appeal against the said
consequential order. At that time it was advised to him by his CA that it is necessary to file appeal against
the impugned order u/s. 263 of the Act passed by the CIT. Being so, he realised that earlier advice given
by Sri K. Zabi ur Rahaman, ITP is wrong. Accordingly, he filed the present appeal before this Tribunal on
18.6.2013 with a delay of 376 days. The learned AR prayed that the delay may be condoned and the appeal may be admitted for adjudication on merit.
(3.) THE learned DR has not raised any serious objection for condoning the delay in filing the appeal.
We have gone through the reasons advanced by the learned counsel for the assessee. In our opinion, there is valid reasonable cause in filing the appeal belatedly by 376 days before this Tribunal. Considering
the totality of facts and circumstances of the case and in the interest of justice, we are inclined to condone
the delay and admit the appeal for adjudication on merit.;
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