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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 ..... rected against the order of the Commissioner of Income Tax (Appeals)-Meerut dated 21.05.2018 for Assessment Years 2009-10. 2. Assessee has raised the following grounds of appeal: "1. That CIT(A) is in error not condone the delay which was due to the counsel of the assessee, who suffered spinal injury for period more than six months and finally operated therefore, order passed by CIT(A), Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore 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 of lower authorities. 5. We have heard Learned DR and perused the material on record. The perusal of CIT(A) order reveals that assessee had filed appeal before CIT(A) against the order dated 01.07.2016 passed by AO u/s. 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere 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. Further 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 mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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