ABHISHEK KUMAR,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

PER MANISH AGARWAL, AM:

This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-
16/10265911 for AY 2016-17. 2. An adjournment application was filed by the AR of the assessee stating that he is going out of station. After considering the facts of the case we find that the appeal of the assessee was dismissed by not condoning the delay in filing the appeal of 31 days before the CIT(A).
6. We have considered the rival submissions. Adverting to the facts of the present case, it is seen that assessment was completed u/s 147 r.w.s. 144 read with section 144B of the Act wherein additions were made u/s 68 of the Act. In the first appeal there is a delay of only 31 days which is due to the fact that assessee was not in good health and the assessee would not gain anything by filing the appeal late. There is no mala fide imputable to the assessee. The delay in Abhishek Kumar vs. CIT our considered opinion in filing the appeal is a result of bad health of assessee. It must be remembered that in every case of delay there can be some lapse of the litigant concerned. That alone is not enough to turn down the plea and to shut the doors against him. If the explanation does not smack of mala fide or it is not put-forth as a part of dilatory strategy, the Courts must utmost consideration to such litigant. At the most for the inaction or a little negligence, the assessee can be burdened with the cost. But his right of hearing of the appeal on merit ought not to be shut. Considering the overall facts and circumstances of the case and in the larger interest of justice, we are of the opinion that the appeal deserves to be allowed.
We condone the delay in filing the appeal before the learned CIT(A) and restore the matter back to the ld. CIT(A), who will decide the appeal of the assessee on merit after affording reasonable opportunity of hearing to the assessee.

PK/Ps