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TMI Blog2024 (8) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... dy become non-est. When it so, there is no locus for the penalty-order to stand. Being so, we set aside the impugned penalty-order passed by AO. The AO is, however, at liberty to initiate fresh proceeding of penalty in accordance with law, if required on the basis of outcome of newer assessment-order. Assessee appeal allowed. - Shri Vijay Pal Rao, Judicial Member And Shri B.M. Biyani, Accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit on stamp. Referring to same, he submitted that the assessee met an accident in the year 2022 which fractured his leg and thereafter he had to undergo medical treatment and take rest as per medical advice continuously uptill the year 2023. The assessee has filed medical records in support. Hence, there occurred a delay of 204 days in filing the appeal. Ld. AR very humbly submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a settled position by Hon ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the provision of section 253(5) and the decision of Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR. 5. In view of above factual matrix, we observe that the original assessment-order dated 30.03.2015 which was the very basis for imposition of penalty u/s 271(1)(c) has already become non-est. When it so, there is no locus for the penalty-order to stand. Being so, we set aside the impugned penalty-order passed by AO. The AO is, however, at liberty to initiate fresh proceeding of penalty in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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