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TMI Blog2021 (9) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... to see that parties do not resort to dilatory tactics. It has further held that in every case of delay there can be some lapse on the part of litigant concerned, however, that alone is not enough to turn down his plea and to shut the door against him. It is a settled law that in matters of condonation of delay, a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a party should not be made to suffer on account of technicalities. Before us, no material has been placed by Revenue to demonstrate that the delay in filing the appeal before CIT(A) by the assessee was due to some mala fide intention on its part. In view of the well settled principle of natural justice that sufficient opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort payment he has paid tax. CIT(A) is in error not to decide the ground on merit. 3. That the order u/s. 154 dated 01.07.2016 was received by the assessee late because in the University there are many changes in incumbent. CIT(A) is in error not to decide the ground on merit. 4. That the assessee has right to add, delete or modify any grounds during the appeal proceeding. 3. On the date of hearing none appeared on behalf of the assessee nor any adjournment application was filed on its behalf though the notice of hearing was issued to the assessee. We therefore proceed to dispose of the appeal ex-parte qua the assessee after considering the material on record and hearing the DR. 4. Before us, Learned DR supported the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the appeal before CIT(A) by the assessee was due to some mala fide intention on its part. In view of the aforesaid facts and in view of the well settled principle of natural justice that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that the delay in filing the appeal before CIT(A) needs to be condoned. We accordingly condone the delay. Further, since the CIT(A) has not decided the appeal on merits, we are of the view that one more opportunity be granted to the assessee to present its case. We therefore restore the matter back to the file of CIT(A) to decide the issue on merits afresh in accordance with law. Needless to state that CIT(A) shall grant adequate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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