SHUBHANGI VIDYASAGAR CHAVAN,THANE vs. ASSESSMENT UNIT, NA

1. The present appeal has been filed by the assessee challenging the impugned order dt. 20.02.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2014-15.

None appeared on behalf of the assessee when the case was called, however an application for seeking adjournment is placed on record. From the case file, we noticed that assessee was ex-parte before Ld. CIT(A) therefore we dismiss the application for seeking adjournment. Contra, the Ld.DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex-parte.

From the records we noticed that there is delay of 512 days in filing the present appeal, therefore after going through the contents of the application and also hearing Ld. DR and considering the entire factual position as noticed by us and also keeping in view the principles laid down by Hon'ble Supreme Court in the case of Land Acquisition Collector Vs MST Katiji and others 1987 AIR 1353 Supreme Court, wherein it has been held that were substantial justice is pitted against technicalities of non-deliberate delay, then in that eventuality substantial justice is to be preferred. In our view the principals of advancing substantial justice is of prime importance. Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression "sufficient cause" liberally we are inclined to condone the delay in filing the appeal before us. Therefore, we condone the delay and admit the appeal to be heard on merits.