2025 (7) TMI 119

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....dra Srivastava, Sr. DR ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 28.02.2023 passed in Appeal No. NFAC/2013-14/10196585 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for the assessment year 2014-15, wherein the ld. CIT(....

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....ssessee has filed an affidavit in support of these facts and delay condonation application which are un-controverted. Hence, there exists sufficient cause for condonation of delay. We accordingly condone the delay caused in filing this appeal. 3. Learned AR has further submitted that the first appeal was filed on 16.09.2022 against the assessment order dated 23.02.2022 by a delay of 175 days, f....

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.... 2. The assessment was made on 23.02.2022 and due date of filing of appeal was 22.03.2022. 3. That assesses suffered in Critical diseases from 20.03.2022 to 11.09.2000 (probably a typographical error. The assesses might be intending to write 2022). 4. That hence could not file appeal in due time." 6. It further transpires that the medical evidences were also produced before t....

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.... Gangabai and Ors, Civil Appeal no. 6731/2008 (arising out of SLP(C) No. 14562 of 2006) vide judgment dated 20.11.2008, has held that the object of prescribing procedure is to advance the cause of justice. In an adversial justice system, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Unless compelled by express and specific language of....