TaxTMI 
TaxTMI 
2026 (7) TMI 1016
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....m of appeal has raised several grounds. However, for the sake of brevity and convenience, the same are not reproduced here. The grounds raised by the assessee are interconnected and relate to the addition made on account of cash deposits treated as unexplained money under section 68 of the Act. 3. The brief facts of the case are that the assessee, an individual, is engaged in the business of retail sale of liquor. For the relevant assessment year, the assessee filed his return of income declaring total income of Rs. 19,93,540.00 only. The case of the assessee was selected for scrutiny under CASS for the purpose of verification of cash deposits made during the demonetisation period. 4. During the course of assessment proceedings, the A....
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....der of the learned CIT(A), the assessee has filed the present appeal before the Tribunal. Before us, the learned AR submitted that the present appeal has been filed with a delay of 741 days. The learned AR explained that the delay occurred due to serious medical issues faced by the assessee. It was submitted that the assessee was suffering from lumbar spondylosis with neuropathy and accelerated hypertension, due to which his physical mobility and functional capacity were severely impaired. The assessee was medically advised to take complete rest and to avoid travel, strenuous work and stressful occupational activities. In support of the above contention, the learned AR has placed on record a medical certificate along with relevant medical d....
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....ssee and the medical documents placed on record, we are of the view that the delay in filing the appeal was not intentional or deliberate. The assessee has placed sufficient material demonstrating that he was suffering from serious health issues which affected his ability to pursue the appellate remedy within the prescribed time. It is a settled principle of law that a litigant should not be denied an opportunity of hearing on technical grounds when sufficient cause has been shown for the delay. 8.2 While considering a similar issue, the Hon'ble Apex Court in the case of Collector, Land Acquisition v. Mst. Katiji reported in 1987 taxmann.com 1072/[1987] 28 ELT 185/66 STC 228 (SC)/(167 ITR 471) laid down six principles. For the purpose of....
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.... to condone delay in appropriate cases may result in perpetuating injustice on purely technical grounds, even when the appellate authority is otherwise competent to correct the error. Hence, if the application for condonation of delay is rejected despite the existence of reasonable cause, it would amount to allowing an injustice to continue merely on account of technicalities. 8.4 Considering the facts of the present case and the medical condition explained by the assessee, we are satisfied that the assessee was prevented by reasonable cause from filing the appeal within the prescribed time. Accordingly, in the interest of justice, the delay of 741 days in filing the present appeal is condoned and the appeal is admitted for adjudication ....