Tribunal allows appeal despite 349-day delay, emphasizes substantial justice over technicalities. Cost imposed.

The Tribunal condoned the delay of 349 days in filing the appeal, despite the assessee's failure to inform the ld. CIT(A) about the change of address. Emphasizing substantial justice over technicalities, the delay was considered not willful. A cost of 2500/- was imposed. The impugned order was set aside, and the matter was remitted for fresh consideration, granting the assessee another hearing opportunity. The appeal was allowed for statistical purposes.

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Issues:
Delay in filing the appeal - Condonation of delay sought by the assessee.

Analysis:
The appeal was filed against the order of the ld. CIT(A) for the assessment year 2010-11, with a delay of 349 days. The assessee explained the delay due to not receiving notices and the impugned order as the address was changed after selling the factory premises. The ld. AR contended that the delay was not deliberate but due to the bonafide reason of address change, duly intimated to other departments. The AR cited various legal precedents emphasizing substantial justice over technical considerations for condonation of delay.

The Revenue opposed the condonation, arguing that the assessee's reasons were not valid, as notices were sent to the address provided in Form no. 35. The Revenue contended that the delay was due to the assessee's negligence in pursuing the appeal and only acted upon receiving a penalty order under section 271(1)(c) of the IT Act. The Revenue considered the explanations as gross negligence on the part of the assessee and opposed the condonation of delay.

After considering the submissions and the record, it was found that the assessee had not informed the ld. CIT(A) about the change of address. The appeal was decided ex-parte due to the assessee's non-appearance. The delay in filing the appeal was due to the assessee's failure to provide the new address to the ld. CIT(A). Despite the lapse on the part of the assessee, it was held that the delay was not willful or deliberate. The Tribunal emphasized the cause of substantial justice over technical considerations and, in the interest of justice, condoned the delay of 349 days subject to a cost of 2500/-.

Regarding the grounds raised by the assessee, the Tribunal set aside the impugned order of the ld. CIT(A) and remitted the matter back for fresh consideration, providing the assessee with another opportunity for a hearing. The appeal of the assessee was allowed for statistical purposes.

In conclusion, the delay in filing the appeal was condoned, and the matter was remitted back to the ld. CIT(A) for fresh consideration after providing the assessee with another opportunity for a hearing.

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