TaxTMI 
TaxTMI 
2025 (5) TMI 336
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....d 03.08.2023 passed by the Commissioner of Income-tax (Appeals), under National Faceless Appeal Centre (NFAC) Delhi in appeal against order dated 11.12.2019 passed under section 143(3) of the Act, on the following amongst other grounds each of which is in the alternative and without prejudice to any others Dismissing the appeal filed by the Appellant ex-parte: 1. The National Faceless Appeal Centre ["NFAC"]/ the Commissioner of Income-Tax (Appeals) ["CIT(A)"] has erred in perfunctorily dismissing the appeal filed by the Appellant ex-parte without properly adjudicating the issues on its merits. 2. The Appellant submits that considering the facts and circumstances of its case and the law prevailing on the subject th....
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....the year, assessee had claimed carry forward of loss amounting to Rs. 63,84,38,248/-. 2.1 Subsequently, revised return was filed on 30/03/2019 declaring total income at Rs. Nil, wherein the carry forward loss claimed was Rs. 64,24,30,178/-. The case was selected for scrutiny and notice u/s.143(2) of the Act was issued along with notice u/s. 142(1) of the act. In response to the statutory notice, and the queries raised, the assessee filed its reply and submissions to the Ld.AO. 2.2 The Ld.AO noted that, the assessee is engaged in the business of running electronics goods retail network in the name and style of "Croma". It was noted that the assessee claimed depreciation on intangible - goodwill during the year under consideration. Asse....
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....the delay may be condoned in the interest of justice. 3.2 On the contrary the Ld.DR vehemently opposed the application seeking condonation of delay filed by the assessee. He submitted that, assessee did not appear before the Ld.CIT(A), even though the notices were issued to the registered e-mail ID of the assessee. He thus supported the order passed by the authorities below. We have perused the submissions advance by both sides in the light of record placed before us. 4. In the present facts as narrated in the affidavit, it is noted that, the assessee prayed for substantiate justice to be prevail over procedural technicalities. The assessee though had received notices issued by the NFAC on various dates two of which was issued duri....
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.... also inadvertently missed out. Various courts have observed that, "sufficient cost" must be construed in order to adapt a pragmatic approach where the court could exercise its discretion towards the advancement of substantial justice Hon'ble Madras High Court in case of Venkatadri Traders Limited vs. CIT(A) reported in (2001) 118 taxmann.com 622 observed that, advancing substantial justice should be of prime importance in the administration of justice and the expression of "sufficient cost" should received a liberal construction. Hon'ble Supreme Court in case of Mrs. Sandhyarani Sarkar vs. Smt. Sudharani Devi reported in AIR 1978 held that non filing of affidavit in opposition to an application for condonation of delay may be a sufficient ....
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....in a meaningful manner which subserves the ends of justice that being the life-purpose of the existence of the institution of courts. It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that : 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is ....