High Court allows appeal, condones delay, emphasizes merits over technicalities, remands matter for consideration.

The High Court allowed the appeal, condoned the delay in filing the appeal before the Income Tax Appellate Tribunal, and restored the appeal to the file for consideration on merits. The Court emphasized that technicalities should not unjustly prejudice the appellant and that the reason provided for the delay was just and reasonable. The judges opined that rights of the parties should be decided on merits rather than technicalities, leading to the remand of the matter to the Tribunal.

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Issues: Delay in filing appeal before the Income Tax Appellate Tribunal.

In this case, the primary issue revolves around the delay of 1158 days in filing an appeal before the Income Tax Appellate Tribunal. The appellant contended that the delay was due to an ex-parte order passed without proper notice being served as the appellant had changed addresses. The Tribunal, however, held that the delay did not constitute sufficient cause as more than three years had lapsed.

Upon hearing the arguments, the High Court judges noted that technicalities should not be held against the appellant unjustly. They emphasized that the reason for the delay must be considered, and in this case, the reason provided by the appellant was deemed just and reasonable. The judges opined that the rights of the parties should be decided on merits rather than technicalities. Consequently, the High Court allowed the appeal, condoned the delay in filing the appeal before the Tribunal, and restored the appeal to the file. The matter was remanded to the Tribunal for consideration on merits.

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