SHUBHANGI VIDYASAGAR CHAVAN,THANE vs. ASSESSMENT UNIT, NA

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 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.

Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that assessee was ex-parte before Ld. CIT(A) and in case another opportunity is not granted to the assessee to contest its case on merits, then his rights would be prejudiced. Hence the Bench is of the view that one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Therefore considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee. Since there was non cooperation on behalf of the assessee during the proceedings before the revenue authorities therefore a cost of Rs. 5,000/- on account of condonation of delay and also for non appearance before Ld. CIT(A) is imposed upon the assessee which shall be deposited in the Prime Minister Relief Fund and a copy of the receipt shall be placed on file before AO within 30 days from the date of receipt of this order. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.07.2025. (OM PRAKASH KANT) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER

उप/सहायक पंजीकार ( Asst.