2014 (7) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This appeal filed by the assessee is directed against the order of the Ld.CIT(A) -11, Mumbai dated 31.10.2012 for the Assessment Year 2006-07. 2. At the outset, it is noted that there is a delay of 31 days in filing the appeal. The assessee has filed a petition of condonation of delay in the shape of an affidavit. The assessee has explained the reasons for not filing the appeal within the tim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in mala fide but the reasons explained are factually correct, then the court should be liberal in construing the sufficient cause and should lean in favour of such party. Whenever substantial justice and technical consideration are opposed to each other, cause of substantial justice has to be preferred. In view of this legal and factual position, we condone the delay of 31 days in filing the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f being heard before the AO to substantiate the claim of the assessee. Though the Ld.AR of the assessee has not provided any convincing reason for the assessee's failure to provide the submission along with evidences to substantiate the grounds of appeal before the Ld.CIT(A), having due regard to the principle of natural justice, we are of the opinion that it will be just and proper to set aside t....