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TMI Blog2016 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... see : None For the Revenue : Prakash L. Pathade ORDER Joginder Singh (Judicial Member) The assessee is aggrieved by the impugned order dated 11/01/2012, of the ld. First Appellate Authority, Mumbai, on the ground that sufficient opportunity of being heard, rejecting the application of codonation of delay, was not provided to the assessee and further ignoring the serious paralytical attack upon the Director of the assessee company. 2. During hearing of this appeal, none was present for the assessee in spite of the fact that on 25/02/2013, the assessee requested for adjournment and thereafter issuance of registered AD notice on 03/07/2015. We have no option but to decide the appeal on the basis of material available on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 2.2. The Hon ble Apex Court in a celebrated decision in Collector, Land Acquisition vs Mst. Katiji Ors. 167 ITR 471 opined that when technical consideration and substantial justice are pitted against each other, the courts are expected to further the cause of substantial justice. This is for the reason that an opposing party, in a dispute, cannot have a vested right in injustice being done because of a nondeliberate delay. Therefore, it follows that while considering matters relating to the condonation of delay, judicious and liberal approach is to be adopted. If sufficient cause is found to exist, which is bona-fide one, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jayanatabai Baburao Patil vs. Shantaram Baburao Patil 253 ITR 798 held that the court has to exercise the discretion on the facts of each case keeping in mind that in construing the expression sufficient cause , the principle of advancing substantial justice is of prime importance. The court held that the expression sufficient cause should receive liberal construction. Having made the aforesaid observation and considering the material facts available on record and more specifically the reason of delay, as mentioned earlier, the serious ailment of the Director, who was handling financial administrative matters, by taking a lenient view, the delay is condoned, therefore, we direct the ld. First Appellate Authority to decide the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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