2023 (3) TMI 1380

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.... heard together and are decided by consolidated order. For appreciation of facts, I take ITA No. 77/Srt/2023 for the A.Y. 2010-11 as a lead case. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that there is delay of about 80 days in filing the present appeal before the Tribunal. The assessee has filed his affidavit for seeking condonation of delay. The ld. AR of the assessee submits that at the time of first appellate stage, the assessee was represented through tax consultant Shri Jayesh Bhai Pujara. The assessee was not well-versed with the faceless procedure. His consultant has given his e-mail and mobile number for service of notice and order of Income tax Authorities/CIT(A). His co....

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.... case on merit and likely to succeed if opportunity of hearing of given. The ld. AR further submits that the ld. CIT(A) dismissed the appeal of assessee in an ex parte proceeding without discussing the merit of the case. In fact, as submitted earlier notice of hearing was not came to the notice of assessee due to lapses on behalf of his earlier representative. The ld. AR submits that he undertakes on behalf of assessee to be more vigilant in attending the hearing before the ld. CIT(A). 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue submits that the approach of the assessee is casual in attending the hearing before the ld. CIT(A). The assessee has not filed his submission despite granting....

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....filed only on 02/02/2023. Considering the overall facts and circumstances of the case, I find that there is no intentional or deliberate delay in filing the appeal before the Tribunal. It is settled law that when technical consideration and cause of substantial justice are pitted against each other, the cause of substantial justice may be preferred. Thus, keeping in view such principle, the delay in filing the appeal is condoned. Now adverting to the merit of the case. 5. On merit, I find that the ld. CIT(A) has dismissed the appeal of assessee without discussing the grounds of appeal in an ex parte proceeding. As recorded above while considering the condonation of delay, the ld. AR of the assessee submitted that he was not informed by h....