10 Years of delay in filing appeal Condoned by Hyderabad ITAT
ITAT while condoning the delay in filing an appeal by 10 years, has held as under:
“Therefore, in my considered view, going by the facts of the present case, as a special case, the delay in filing of appeal before the learned CIT(A) needs to be condoned. Thus, I condone the delay in filing of the appeal before the learned CIT(A) and set aside the order of the learned CIT(A) to the file of the learned CIT(A) to admit the appeal filed by the assessee and decide the issue on merits after providing reasonable opportunity of being heard to the assessee. I further made it clear that, this order cannot be taken as a precedent or authority for any other cases in so far as condonation of delay in filing of appeal before the first appellate authority or before the Tribunal.”
The copy of the Appellate is as under:
