2025 (6) TMI 1483

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.... submitted that the said delay had been condoned by the Tribunal vide its order sheet entry dated 21.05.2025 observing as follows: "At the very outset, the Ld. Counsel for the assessee submitted that the appeal is time barred by 8 days. The Ld. Counsel has filed condonation application a/w. affidavit in support thereof wherein it is stated that due to some communication gap between office staff, the delay had occurred. The Ld. Sr. DR did not raise any objection. Considering the fact that the delay is not inordinate and it is bonafide, we condone the same relying on the judgments of the Hon'ble Supreme Court in the cases of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civ....

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.....2024. When none attended nor any request for adjournment were received. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on the part of the assessee to give detailed explanation regarding ground of appeal taken for the year under consideration. This clearly shows that the appellant is not keen to pursue the above mentioned appeal." 5. In this regard, the Ld. Sr. DR has fairly conceded that the matter may be adjudicated denovo on merits before the first appellate authority providing one final opportunity to the assessee. 6. We have heard the submissions of the parties herein and carefully considered the contents in the documents/mat....

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.... verify and examine in detailed manner whether any fraud has been committed by the assessee towards the department. That though on the ground of natural justice, one final opportunity has been given to the assessee but the genesis of the entire facts and circumstances needs proper verification by the department so to find out whether any lawful taxes remain unpaid to the department due to any sham transactions falling within purview of tax evasion amounting to fraud to the revenue and in such case, fraud vitiates everything including natural justice. 10. The application of principle of fraud was even considered by the Hon'ble Supreme Court in the case of Badami (deceased) by her LRs v. Bhali in Civil Appeal No.1723/2008, dated 22/05/20....