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TMI Blog2019 (9) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal as there is no other alternative remedy available to the assessee. This being so, as it is noticed that the delay issue is a technical issue and the delay is not on account of lethargy on the part of the assessee or on account of any malafide reasons. This being so, applying the principles laid down by the Hon ble Supreme Court in the case of Collector, Land Acquisition vs. Mst.Katij ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (Appeals)-4, Chennai, in ITA No.31/2017- 18/AY 2004-05/CIT(A)-4 dated 19.09.2018 for the AY 2004-05. 2. Shri R.Clement Ramesh Kumar, Addl.CIT, represented on behalf of the Revenue and Shri S.Sridhar, Adv., represented on behalf of the assessee. 3. It was submitted by the Ld.AR that the Ld.CIT(A) had dismissed the assessee s appeal without condoning the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessment Order for the AY 2004-05. It was a prayer that the Ld.CIT(A) may be directed to dispose off the appeal of the assessee on merits after condoning the delay. It was a submission that when substantial justice is pitted against technicality then technicality must stand down, as has been held by the Hon ble Supreme Court in the case of Collector, Land Acquisition vs. Mst.Katiji Ors., re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an afterthought. It is admittedly only on account of the said finding that the assessee has filed the appeal as there is no other alternative remedy available to the assessee. This being so, as it is noticed that the delay issue is a technical issue and the delay is not on account of lethargy on the part of the assessee or on account of any malafide reasons. This being so, applying the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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