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TMI Blog2021 (4) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... s in filing the appeal by the assessee and decide the issue on merit as per fact and law after giving a final opportunity of being heard to the assessee hold and direct accordingly, Grounds raised by the assessee are accordingly allowed for statistical purposes. - ITA No. 6595/Del/2019 - - - Dated:- 25-2-2021 - SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessee by: None Department by : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 37 days, Ld. CIT(A) dismissed the same as barred by limitation. 2.2 Aggrieved with such order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising following grounds :- 1. On the facts and circumstances of the case, the order passed by the Learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2(i) On the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. None appeared on behalf of the assessee at the time of hearing despite issue of notice. I, therefore, proceed to decide the appeal on the basis of material available on record and after hearing the Ld. DR. 3.1 A perusal of the order of the Ld. CIT(A) shows that he dismissed the appeal on account of delay in filing of the appeal by 37 days. Although the assessee had mentioned that the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n happen is that a cause would be decided on merits after hearing the parties. 3. Every day's delay must be explained does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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