2016 (2) TMI 1049

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....his appeal, none was present for the assessee in spite of the fact that on 25/02/2013, the assessee requested for adjournment and thereafter issuance of registered AD notice on 03/07/2015. We have no option but to decide the appeal on the basis of material available on record. The ld. DR, Shri Prakash L. Pathade, contended that the delay was not rightly condoned by the ld. Commissioner of Income Tax (Appeals) as there was no valid reason for such condonation. 2.1. We have considered the submissions and perused the material available on record. The facts, in brief, are that before the ld. Commissioner of Income Tax (Appeals), there was delay of eight months in filing the appeal, which was not condoned by the ld. First Appellate Authority. I....

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.... injustice being done because of a nondeliberate delay. Therefore, it follows that while considering matters relating to the condonation of delay, judicious and liberal approach is to be adopted. If "sufficient cause" is found to exist, which is bona-fide one, and not due to negligence of the assessee, the delay needs to condoned in such cases. The expression 'sufficient cause' is adequately elastic to enable the courts to apply law in a meaningful manner, which sub-serves the end of justice- that being the life purpose of the existence of the institution of the courts. When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred. This means that there should b....