CIT (A) has dismissed the appeals of the assessee on the ground that the delay in filing of appeals were not properly explained. Onn appeal the Tribunal after following the ratio in Collector of Land Acquisition v. Mst. Katiji & Others AIR 1987 1353 (SC), condoned the delay and remanded the matter to the file of CIT (A) to decide on merit. (AY. 2013-14 to 2016-17)
Solaron Sustainability Services Pvt. Ltd. v. ACIT (CPC) TDS (2021) 87 ITR 28 (SN) (Bang.)(Trib.)
S. 254(1) : Appellate Tribunal-Powers-Delay in filing an appeal before CIT (A)-Wrong advice-Delay of more than 1213 days was condoned-Remanded to the office of CIT (A) to decide on merit. [S. 234E, 250]