2014 (4) TMI 745

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....reme Court in this regard and disregarding the affidavit filed along with the appeal memo itself for condonation of delay, learned CIT(A) has not considered and condoned the delay. The precise grounds raised by the assessee are as under :- "A) Grounds of Appeal: 1) The Ld. Commissioner of Appeals - 8, Mumbai, has erred in not condoning the delay in filing Appeal, despite clear-cut directions of the Supreme Court in this regard and disregarding the Affidavit filed along with Appeal Memorandum itself for condonation of delay. 2) The Ld. Commissioner of Appeals - 8, Mumbai, has erred in not giving the opportunity of hearing despite the fact that his predecessor had already heard the matter on 31st August, 2012. 3) The Ld. Commissio....

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....ue in filing appeals. In matters concerning the filing of appeals, in exercise of the statutory right, a refusal to condone delay can result in a meritorious matter being thrown out at the very threshold which would lead to miscarriage of justice. The judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 4. The Hon'ble Apex Court in the celebrated decision in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 opined that when technical consideration and substantial justice are pitted against each other, the courts are expected to further the cause of substantial justice. This is for the reason that....