Assessee having not filed the appeal in time on the advice of the professional who was handling its assessment proceedings and subsequently filed the appeal pursuant to the advice of another professional, the reason for the delay given by the assessee appears to be genuine, and bona fide and it cannot be said that there was no sufficient cause for the delay; appeal is restored to the CIT(A) with a direction to decide the appeal on its own merits. Followed: Inder Singh v. State of Madhya Pradesh 2025 Live Law SC 339, Ramachandra Shankar Deodhar v. State of Maharashtra (1974) 1 SCC 317, A.B. Govardhan v. P. Ragothaman (2024) 10 SCC 613, UOI v. Jahangir Behramjee Jeejeebhoy 2024 INSC 262 and Isha Bhattachrjee (2013) 12 SCC 649 (AY. 2014-15, 2016-17)
Institute of Nephrourology v. DCIT (E) (2025) 236 TTJ 623 (Bang)(Trib)
S. 249: Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay]-Delay of 5 years and 19 days-Reasonable cause-Order of the CIT(A) in not admitting the appeal of the assessee is quashed, and the appeal is restored to the CIT(A) with a direction to decide the appeal on its own merits.[S.250, 254(1)]
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