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TMI Blog2025 (2) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... nation contained in Section 251 states that in disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant. Thus, on a plain reading of the above provision indicates that the Commissioner (Appeals) should decide the appeal petition on merits. The Hon'ble Supreme Court in Aditya Khaitan & Ors. [2023 (10) TMI 155 - SUPREME COURT] had taken note of the impact of the covid pandemic and observed that when the whole world is in grip of devastating pandemic, it could never have been said that the parties were slipping over their rights. In the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.10.2019 and the appeal stands restored to the file to be decided on merits in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer completed the assessment by order dated 30th March, 2014 and disallowed the amount claimed as interest, administrative expenses, expenses under Section 14A and disallowed the sundry balance written off. Aggrieved by the same, the assessee preferred appeal before the Commissioner of Income Tax (Appeals)-1, Kolkata [CIT(A)]. The assessee did not appear despite several notices issued by the appellate authority. The appellate authority after noting the grounds raised by the assessee in the memorandum of appeal dismissed the appeal on the ground that none appeared for the appellant/assessee. 5. Thereafter, the appellant was not diligently filing the appeal before the Tribunal but belatedly filed the appeal and prayed for condona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal within the period of limitation and much of the period was during the covid pandemic when there was a lockdown situation. In this regard learned Counsel appearing for the appellant places reliance on the decision of the Hon'ble Supreme Court in the case of Aditya Khaitan & Ors. Vs. IL and FS Financial Services Limited, 2023 Live Law (SC) 845 and the decision in the case of Principal Commissioner of Income-tax Vs. Kalinga Metalics Ltd. (2022) 141 taxmann.com 565 (Calcutta) and the order in CMP. No. 11768 of 2020 in TCA.SR. No.69025 of 2020, dated 7.1.2021 (High Court, Madras). Learned standing counsel for the department would submit that the conduct of the appellant should be considered and the appellant having not been diligent eno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad a reasonable opportunity of showing cause against such enhancement or reduction. 11. Explanation contained in Section 251 states that in disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant. 12. Thus, on a plain reading of the above provision indicates that the Commissioner (Appeals) should decide the appeal petition on merits. It is the submission of the learned senior standing counsel that in terms of Section 251 (1) (c), the Commissioner (Appeals) can pass such orders as he thinks fit. Clause (c), in our opinion, should be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period was not covered during the pandemic but the part of the period was undoubtedly covered during the pandemic. It is also a fact that even thereafter there has been some delay in the matter. However, what is to be borne in mind is the settled legal principle that the facts of each case have to be considered before applying the legal principle as to how an application under Section 5 of the Limitation Act has to be decided. Ordinarily, a litigant does not stand to gain by either preferring an appeal belatedly or not appearing before the appellate forum. There may be cases where for certain mala fide reasons the appellant will avoid proceedings. However, in the instant case there is no such record to show that the appellant had deliberat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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