DYNAMIC ENGINEERIG INDUSTRIES,FARIDABAD vs. ACIT, FARIDABAD

After hearing the rival submissions and going through the orders of the authority below I noted that the Ld. CIT(A) in this case dismissed the appeal of the assesee and did not decide the same on merit The Ld. CIT(A) noted that the order passed u/s 154 was received by the assessee on 26.9.2011 while the appeal was filed on 16.5.2013. Thus there was delay beyond 30 days the assessee moved an application for the condonation of the delay. But the Ld. CIT(A) did not accept the reasons given by the assessee as the delay was one year eight months in filing the appeal. Therefore he dismissed the appeal as not being admitted.

I have perused the reasons given by the assessee in the condonation of the delay for filing the appeal before the Ld. CIT(A) In my view the Ld. CIT(A) has just rejected the application for the condonation of the delay on technical ground while the delay was neither deliberate nor on account of negligence. The Ld. CIT(A) while rejecting the application did not brought that the delay was deliberately done or due to the negligence of the assessee. In my opinion when the technical consideration and the substance of the justice are pitted against each other the substance of the justice are pitted has to be preferred. In view of this I condone the delay and set aside the order of the Ld. CIT(A) and restore the appeal to the file of the Ld. CIT(A) with the direction that the Ld. CIT(A) shall decide the appeal of the assessee after admitting it on merit after giving proper and sufficient opportunity to the assessee.

In the result appeal filed by the assessee is statistical allowed.