GINDO SAJJAN YADAV,NAVI MUMBAI vs. INCOME TAX OFFICER 12(2)(4), MUMBAI CITY

Facts

The assessee challenged an order of the CIT(A) that dismissed their appeal against a penalty order. The CIT(A) had dismissed the appeal because the assessee failed to appear, despite the assessee claiming they did not receive proper notice.

Held

The Tribunal condoned the delay of 129 days in filing the appeal, emphasizing that substantial justice should prevail over technical considerations. The CIT(A)'s order was set aside, and the case was remanded for a fresh decision after affording the assessee a reasonable opportunity of being heard.

Key Issues

Whether the CIT(A) erred in dismissing the appeal without a proper hearing, and if the delay in filing the appeal should be condoned.