Lalit Johari, Jodhpur vs Acit, Central Circle-2,Jodhpur ... on 15 September, 2023
(c) The CIT (A) relied upon various decisions cited in the appellate
order dt 24.05.2023 which only dictate the principle governing the
criteria on the basis of which the courts may condone the delay and
I.T.A No. 493/Ahd/2023 A.Y. 2014-15 Page No. 8
Lalit Johri vs. ACIT
accordingly since there was no negligence on the part of the appellant
to file the appeal with delay and the said delay was attributed purely
with the lapse on the part of the tax consultant, the delay in the facts
and circumstance was liable to be condoned and the CIT was not at
all justified in rejecting the request for condonation of delay in the
facts and circumstances of the case.