Appeal allowed for statistical purposes emphasizing due process and fair consideration. Balance procedural requirements with natural justice.

The ITAT allowed the appeal for statistical purposes, emphasizing the importance of due process and fair consideration of the case on its merits. The decision highlighted the need to balance procedural requirements with the fundamental principles of natural justice to ensure a just outcome in tax matters. The ITAT remanded the matter back to CIT(A) for a fresh decision on merits, stressing the importance of affording parties a fair hearing and not using rules of limitation to deny rights.

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Issues:
Delay in filing appeal before CIT(A) and condonation of delay. Failure of CIT(A) to decide appeal on merits.

Analysis:
The appeal was filed against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2009-10. The assessee raised grounds related to the delay in filing the appeal, non-condonation of delay by CIT(A), and failure to decide the appeal on merits. The appeal was heard ex-parte as no one appeared on behalf of the assessee, and the Learned DR supported the lower authorities' order.

The delay in filing the appeal before CIT(A) was attributed to medical issues faced by the assessee's counsel. The CIT(A) did not condone the delay and dismissed the appeal without considering the merits. However, the ITAT referred to the Supreme Court case of N. Balakrishnan vs. M. Krishnamurthy, emphasizing that rules of limitation should not be used to deny parties their rights. The ITAT found no evidence of mala fide intention behind the delay and stressed the importance of affording parties a fair hearing. Consequently, the ITAT decided to condone the delay and remanded the matter back to CIT(A for a fresh decision on merits, ensuring both parties are given adequate hearing opportunities.

Ultimately, the ITAT allowed the appeal of the assessee for statistical purposes, emphasizing the importance of due process and fair consideration of the case on its merits. The decision highlighted the need to balance procedural requirements with the fundamental principles of natural justice to ensure a just outcome in tax matters.

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