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Issues:
1. Improper rejection of the application seeking condonation of delay under section 264 of the Income-tax Act, 1961. Analysis: The petitioner, a private limited company, filed a petition under article 226/227 of the Constitution of India, challenging the rejection of their application seeking condonation of delay in submitting appeals against income tax assessment orders. The petitioner's appeals were dismissed by the Commissioner of Income-tax (Appeals) as time-barred. The main contention in the petition was the improper rejection of the condonation of delay application, not the merits of the assessment orders. The application seeking condonation of delay was filed nearly four months after the Commissioner's order, which was the basis of rejection by the authorities. The counsel for the respondents suggested that if the order rejecting the condonation application is set aside, the matter should be reconsidered by the authority, allowing both parties to present their arguments on the condonation issue. Referring to the case of Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471 (SC), the court emphasized a liberal approach in condoning delays. The judge decided not to express an opinion on the condonation issue but directed the authorities to reconsider the application seeking condonation of delay. The order rejecting the application was set aside, and the authorities were instructed to re-examine the matter, considering factors such as the petitioner's conduct, time spent in other proceedings, and the need for a thorough examination of the case on its merits to ensure justice between the parties. The judge disposed of the petition without any cost orders and directed the refund of any security amount to the petitioner after verification. The judgment focused on procedural fairness and the need for a reevaluation of the condonation of delay application, highlighting the importance of considering all relevant factors before making a decision.
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