2021 (9) TMI 1512

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.... This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-Meerut dated 21.05.2018 for Assessment Years 2009-10. 2. Assessee has raised the following grounds of appeal: "1. That CIT(A) is in error not condone the delay which was due to the counsel of the assessee, who suffered spinal injury for period more than six months and finally op....

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....its behalf though the notice of hearing was issued to the assessee. We therefore proceed to dispose of the appeal ex-parte qua the assessee after considering the material on record and hearing the DR. 4. Before us, Learned DR supported the order of lower authorities. 5. We have heard Learned DR and perused the material on record. The perusal of CIT(A) order reveals that assessee had filed ap....

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....resort to dilatory tactics. It has further held that in every case of delay there can be some lapse on the part of litigant concerned, however, that alone is not enough to turn down his plea and to shut the door against him. Further it is a settled law that in matters of condonation of delay, a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a part....