2012 (6) TMI 885

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..... The assessee is aggrieved by the impugned order dated 9th January, 2012 in not condoning the delay of 5 months and 6 days and further not deciding the appeal on merit by considering the submissions of the assessee. 2. During hearing of this appeal, we have heard Shri Sumit Nema, ld. Counsel for the assessee and Shri Keshav Saxena, learned CIT DR. The crux of arguments on behalf of the asse .....

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..... . Rewa Coal Fields Limited (1962) 2 SCR 762, c. New India Insurance Co. Ltd. V. Shanti Mishra; AIR 1976 (SC) 237; d. Indersingh vs Kashiram; 1917 PC 156, e. Shakuntala Jain Others vs. Kuntal Kumari Others (1969) 1 SCR 1006, f. Concord of India Insurance Company Limited v. Nirmaladevi Others (1979) 3 SCR 694, and g. O.P. Kathpalia vs. Lakhbirsingh (Dead) and others; (1984) 4 SC .....

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..... sessee and did not condone the delay which is under challenge before this Tribunal. Under these facts, now the question arises whether the delay should be condoned. Admittedly, there is a delay on behalf of the assessee in filing the appeal before the ld. CIT(A) which caused due to the fault of earlier Chartered Accountant. Now the question arises, whether the assessee may be penalised for the fau .....

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..... ed. The ultimate aim of the Act is to collect rightful taxes. In view of these facts, we are of the view that a liberal approach is required as ordinarily a litigant does not stand to benefit by lodging an appeal late. Refusing to condone the delay in a meritorious matter, being thrown out at the very threshold, sometimes lead to defeat the cause of substantial justice. In the matter of condonatio .....

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..... r hearing the parties. Providing adequate opportunity of hearing is the basic right of the litigants, therefore, without going into much deliberation and the cases relied upon by the ld. Counsel for the assessee, we condone the delay and restore this file to the file of the learned CIT(A) for fresh adjudication on merit and in accordance with law, after providing the assessee an opportunity of bei .....

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