2025 (2) TMI 230

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..... sult in a meritorious matter being thrown-out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. Thus, we deem it fit and appropriate to condone the delay of about 07 months in filing the appeal before the CIT(A) and remit the matter in issue back to the file of learned CIT(A) for his afresh adjudication on merits, by affording adequate opportunity of being heard to the assessee. Grounds raised by the assessee are allowed for statistical purposes.
Shri V. Durga Rao, Judicial Member For the Assessee : Shri Anurag Lakhotia, C.A. For the Revenue : Shri Abhay Y. Marathe, Sr. DR ORDER PER V. D .....

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..... easons furnished by the assessee for the said delay of about 07 months and dismissed the appeal of the assessee on account of delay. 3. Aggrieved by the order of the learned CIT(A), the assessee carried the matter in appeal before the Tribunal. 4. During the course of hearing, the Learned Counsel for the Assessee submitted that the learned CIT(A) had simply dismissed the appeal of assessee on the ground of delay without deciding the issue on merits as contemplated u/sec.250(6) of the Act. He submitted that the delay of about 07 months in filing of the appeal before the learned CIT(A) be condoned and the matter may be sent back to the file of learned CIT(A) for deciding the issue on merits, by providing adequate opportunity of being heard .....

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..... he highest that can happen is that a cause would be decided on merits after hearing the parties. In view of the above decision of Hon'ble Supreme Court in the case of Collector, Land Acquisition vs., MST Katiji (supra) and considering the submission of the assessee and in the facts and circumstances of the case, I deem it fit and appropriate to condone the delay of about 07 months in filing the appeal before the learned CIT(A) and remit the matter in issue back to the file of learned CIT(A) for his afresh adjudication on merits, by affording adequate opportunity of being heard to the assessee. Needless to say, it is the sole responsibility of the assessee to plead and prove his case in consequential proceedings. The assessee is also directe .....

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