High Court overturns Tribunal decision, restores appeals for hearing. Appellant must cooperate for quick resolution. Legal questions remain open.

The High Court of Calcutta allowed the appeal, setting aside the Tribunal's order and restoring the appeals for hearing on merits. The appellant was directed to cooperate for expeditious disposal without seeking unnecessary adjournments. The substantial legal questions raised were left open for the Tribunal's further consideration.

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Issues:
Delay in filing the appeal and condonation of delay; Substantial questions of law raised by the assessee regarding the Tribunal's actions and decisions.

Delay in Filing the Appeal and Condonation of Delay:
The High Court of Calcutta addressed the issue of delay in filing the appeal and the subsequent condonation of the delay. The Court noted a delay of 24 days in filing the appeal and examined the affidavit filed in support of the application for condonation of delay. After finding sufficient cause for the delay, the Court allowed the application for condonation of delay, thereby condoning the delay in filing the appeal.

Substantial Questions of Law Raised by the Assessee:
The assessee raised several substantial questions of law for consideration before the High Court. These included whether the Tribunal was justified in disregarding the application for adjournment, whether the Tribunal erred in ignoring specific provisions of the Income Tax Act, whether the Tribunal passed an unreasoned order, and whether the Tribunal erred in upholding the order of the CIT(A) for the assessment years 2018-19 and 2019-20. The Court examined the order passed by the Tribunal, which indicated that the assessee did not appear before the Tribunal and a request for adjournment was made. The Court considered the grounds presented by the appellant, including the ill health of the appellant as a reason for seeking adjournment. While no medical certificate was produced to support this claim, the Court decided to grant one more opportunity to the assessee to contest the appeal on merits before the Tribunal.

In conclusion, the High Court allowed the appeal and set aside the order passed by the Tribunal. The appeals were restored to the file of the Tribunal to be heard and decided on merits in accordance with the law. The appellant was directed to appear before the Tribunal without seeking unnecessary adjournment and cooperate for the expeditious disposal of the appeal. The substantial questions of law raised by the assessee were left open for further consideration by the Tribunal.

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