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TMI Blog2020 (1) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... malafide is shown to be at writ large on the part of litigant. There is no such allegation by Revenue that the assesse filed its appeal late with learned CIT(A) deliberately with some ulterior motive. Rather the assessee is a Senior Citizen of 80 years of age and has claimed to be suffering from multiple diseases. The affidavit to that extent is filed before us and is reproduce above in this order. We have no reasons to disbelieve version of assessee rather assessee being a Senior Citizen of 80 years of age deserve liberal approach in condoning the delay in filing appeal late with learned CIT(A). Each case for condonation is to be decided on its own facts and merits. The facts may differ from case to case and there is no straight jacket fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(c) of the Income-tax Act 1961(hereinafter called "the Act").It was at the outset brought to the notice of the Bench by learned counsel for the assessee that assessee filed its first appeal with learned CIT(A) late by 345 days beyond the time prescribed by Section 249(2) of the 1961 Act, for which the assessee had sought for condonation of aforesaid delay of 345 days in filing this appeal before the learned CIT(A) , but learned CIT(A) refused to condone the aforesaid delay and dismissed the appeal of the assessee, vide appellate order dated 10.04.2019. The learned counsel for the assessee stated before the Bench that assessee is a senior citizen of 80 years of age and is suffering from multiple diseases and was also hospitalized which pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Commissioner of Income Tax (Appeals) ought to have been filed on or before 27.10.2016 but was filed only on 07.10.2017 with a delay of 345 days. 3. During this intervening period, I was admitted in Chennai Meenakshi Hospital, Mylapore, for my severe spinal cord problem coupled with hypertension and high blood sugar level. l am undergoing chemotherapy treatment also. The penalty order was not brought to my notice immediately by my family members only because of my precarious health condition. Only after I returned back home, the penalty order was brought to my notice. Immediately I instructed my Chartered Accountant to prepare and file the appeal. 4 I submit that the delay in filing the appeal is neither wilful nor wanton, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the parties including orders of authorities. We have observed that assessee filed its appeal with learned CIT(A) late by 345 days beyond the time prescribed u/s 249(2) of the 1961 Act. The learned CIT(A) has powers to admit appeal filed late beyond time prescribed u/s 249(2) of the 1961 Act if he is satisfied that the appellant has sufficient cause for not presenting appeal in time. The assessee has shown before us that he is a Senior Citizen of 80 years and is suffering from multiple diseases. Normally, no person will be benefitted by filing its appeal late beyond the time prescribed by statute. It is also well settled that whence technicalities are pitted against substantial justice, the Courts will normally lean towards substantial ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from case to case and there is no straight jacket formula for deciding application for condonation of delay. Thus, we in exercise of our powers u/s. 254(1) of the 1961 Act condone the delay in filing appeal late by 345 days with learned CIT(A) by assessee in the instant case as in our considered view the assessee has shown sufficient cause and hence we set aside appellate order dated 10.04.2019 passed by learned CIT(A) and restore the matter back to the file of learned CIT(A) for fresh adjudication. The learned CIT(A) is directed to adjudicate all the grounds raised by assessee in its appeal filed with learned CIT(A). Needless to say that the learned CIT(A) shall give proper and adequate opportunity of being heard to the assessee in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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