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TMI Blog2025 (3) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... the e-mail id on which the order was to be communicated and, therefore, the order could not be communicated and as soon as the appellant came to know about the order, the appeal was preferred. Supreme Court vide its Order passed in the matter of Vidya Shankar Jaiswal [2024 (4) TMI 986 - CHHATTISGARH HIGH COURT] while setting aside the order of this Court rejecting the appeal on the ground of delay, has held that the High Court ought to have adopted justice oriented and liberal approach by condoning the delay. Though the application of the appellant was supported by the affidavit, but the revenue did not file any counter-affidavit controverting the reason assigned by the assessee and, as such, the delay of 597 days occurred in filing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Appellate Tribunal (for short "ITAT") and the ITAT dismissed the appellant's appeal i.e. ITA No.118/RPR/2024 by impugned order dated 12.07.2024 (Annexure A-1) on the ground that no substantial clarification was provided to support the dealy of 597 days in filing the appeal. It is the order of the ITAT against which the present appeal has been preferred by the appellant/assessee. 3. Mr. Apurv Goyal, learned counsel for the appellant/assessee, would submit that learned ITAT while passing the impugned order has relied upon the decision of this Court rendered in the matter of Vidya Shankar Jaiswal v. The Income-Tax Officer, Ward-2, Ambikapur Tax Case No.86 of 2024, decided on 12.04.2024., which has already been set aside by the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also for the reason shown by the appellant/assessee coupled with the fact that though the application of the appellant was supported by the affidavit, but the revenue did not file any counter-affidavit controverting the reason assigned by the assessee and, as such, the delay of 597 days occurred in filing the appeal remained uncontroverted, the delay of 597 days occurred in filing the appeal deserves to be and is hereby condoned subject to payment of cost of Rs. 5,000/- by the appellant to the High Court Legal Services Committee and the appellant is also directed to file proof thereof within 15 days from today. The substantial question of law is answered accordingly. 9. The matter is remitted back to the ITAT for deciding the appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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