2025 (11) TMI 149

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....as "the Act") for the assessment year 2013-14, wherein the ld. CIT(Appeals) has dismissed assessee's appeal ex parte upon rejection of assessee's prayer for the condonation of delay and on merits as well.. 2. At the very outset, we are informed that this second appeal was filed on 21.07.2025 against the impugned order dated 24.12.2024 by a delay of about 148 days. Assessee has stated reason for delay in the delay condonation application that his Advocate Rajesh Chaurasia misplaced his file and did not pursue the matter before learned CIT(Appeals). Subsequently, this fact was communicated by assessee's advocate that the case was dismissed on 24.12.2024. Assessee's advocate handed over the file to the assessee on 30.06.2024. This led the a....

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....sed in filing first appeal and on merit as well. 5. Appellant assessee has filed this appeal on the ground that ld. CIT(Appeals) has erroneously upheld the said addition u/s. 69A of the Act, contrary to the provisions of the Act. 6. Perused the records. Heard learned representative for assessee and learned Sr. DR for revenue. 7. At the very outset, we notice that during the first appellate proceedings, appellant assessee was issued various notices on 01.08.2024, 20.08.2024, 10.10.2024 and 13.12.2024, but for no avail. Perusal of assessment order also shows that due to irresponsive conduct of the assessee, learned Assessing Officer was compelled to pass best judgment assessment u/s. 147 r.w.s. 144 and sec. 144B of the Act. Such an i....

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....thout jurisdiction to hear or decide the same on merit. 11. Hon'ble Supreme Court in Union of India & Anr. v. Jahangir Byramji Jeejeebhoy (D), 2024 SCC online SC 489, has observed that the question of limitation is not merely a technical consideration. The rules of limitation are based on the principles of sound public policy and principles of equity, that the length of delay is a relevant matter, which the court must take into consideration while considering whether the delay should be condoned or not. The Hon'ble Apex Court has been pleased to hold that while considering the plea for condonation of delay, the court must not start with merits of the main matter. However, the courts are required to condone delay on the bedrock of the pri....