2025 (10) TMI 431

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.... PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 12.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2017-18. 2. There is a delay of 132 days in filing of this appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. It has been mentioned in....

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....4. Facts of the case, in brief, are that the assessee is a partnership firm and filed its return of income on 30.08.2017 declaring total income of Rs. 65,76,071/-. The CPC sent an intimation on 12.12.2018 determining the income at Rs. 1,00,55,481/- and thereby raising a demand of Rs. 13,58,210/-. The assessee filed a rectification application u/s 154 of the Income Tax Act, 1961 (hereinafter referr....

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.... various decisions he submitted that the delay in filing of the appeal should have been condoned by the Ld. CIT(A)/NFAC and he should have decided the appeal on merit. 8. The Ld. DR on the other hand heavily relied on the order of the Ld. CIT(A) / NFAC. 9. We have heard the rival arguments made by both the sides, perused the orders of the AO / CPC and the Ld. CIT(A) / NFAC. It is an admitted....

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....of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 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 that a cause would be decided on ....