2025 (2) TMI 1633

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....s appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax (Appeals)-6, Mumbai (hereinafter referred to as 'the CIT(A)') dated 07.06.2024, for assessment year 2020-21. 2. Shri Amit Bansal, appearing on behalf of the assessee submits that the assessee has retired from Dayal Singh College, University of Delhi ....

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.... rejected. Thereafter, the assessee filed appeal before the CIT(A). Since, the assessee was exploring alternate remedy to get the desired relief, there was delay of about two years in filing of appeal. The assessee filed condonation petition explaining reasons for delay in filing of appeal. The CIT(A) rejected assessee's petition for condonation and dismissed the appeal in limine. The ld. Counsel ....

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....e was filed beyond limitation. Undisputedly, the first appeal filed by the assessee was time barred by two years (approx). I have examined the reasons given by the assessee for delay in filing of appeal before the First Appellate Authority. After examining the same, I am satisfied that the delay in filing of appeal was not intentional or for want of inaction on the part of the assessee/appellant. ....

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.... The Hon'ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 has held that liberal approach should be adopted while dealing with an application praying for condonation of delay. Refusing to condone delay can result in meritorious matter being thrown out at the very threshold and cause of justice being defeated. Pedantic and hyper technical approach should no....