2025 (12) TMI 791

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.... Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 21.03.2022 passed by Commissioner of Income-tax (Appeals), NFAC, Delhi ["CIT(A)"] which in turn arises out of penalty-order dated 14.06.2018 passed by ITO-3(1), Bhopal ["AO"] u/s. 271(1)(b) of the Income-tax Act, 1961 ["Act"], the assessee has filed this appeal. 2. This appeal is belatedly filed after expiry of statuto....

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....nds on behalf of assessee, she prayed that this Court should take a very judicious view and considering the ailing condition of assessee and meritorious nature of appeal, condone delay to impart substantial justice. Ld. DR for Revenue submitted that the assessee had remained non-compliant in all proceedings, viz. the assessment-proceeding, penalty-proceeding and first appellate proceeding. Therefo....

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....tice" and "technical considerations" are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. In the very same decision, the Hon'ble Supreme Court has also observed "It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is....

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....tention of the Ld. AR for the assessee that where the notices have been issued by the AO, one after another, seeking the same information, it will not multiply the default and it would constitute a single default. This proposition is supported by plethora of decisions including the recent decision dated 14.10.2025 given by ITAT, Pune Bench in Devraj Vishwasrao Jadhav Vs. ITO, Satara, ITA No. 1002/....