2013 (11) TMI 1054

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.... Respondent : Mr. Varun K. Patel, Advocate JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah) 1.0. As common question of law and facts arise in both these appeals, they are being finally heard, decided and disposed of by this common judgment and order. 2.0. Both these appeals have been preferred by the common appellant assessee challenging the impugned common order passed by the learn....

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....ed by the learned CIT(A) with respect to assessment year 200809. The assessee requested the learned Tribunal to condone the delay by submitting that earlier tax matter were being looked after by a Chartered Accountant M/s. J M. Patel & Brothers and even after losing the appeal before the learned CIT(A), he did not advise the assessee to file further appeal before the Tribunal. It was further state....

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....ppellant has preferred the present appeals. 3.0. We have heard Shri Soparkar, learned advocate for the appellant and Shri Varun Patel, learned advocate for the respondent and perused the impugned common order passed by the learned Tribunal. Considering the affidavits filed by the assessee before the Tribunal which are even reproduced by the learned Tribunal, we are of the view that the learned ....

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....It is a cardinal principle of law that normally by and large, the appeals are required to be decided on merits rather than dismissing the same on technical ground like delay etc. unless it is found that there was gross negligence on the part of the assessee and / or there was any mala fide intention on the part of the assessee in not preferring the appeal within the period of limitation and / or i....