TaxTMI 
TaxTMI 
2026 (8) TMI 673
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....e Ld. CIT(A) erred in dismissing the appeal filed by Appellant in limine simply due to non-prosecution without rendering any finding on merits of the case from the material available on record or on the validity and legality of the case. 3. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in upholding the addition(s) made by the Assessing Officer u/s 69A of the Act amounting to Rs. 53,44,187/- without appreciating the fact that the requirements to make addition u/s 69A are not fulfilled in the present case. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in upholding the Assessment Order without appreciating the fact that the Appellant had filed two submissions dated 18th October 2023 and 23rd February 2024 before the Assessing Officer thereby duly providing explanation in relation to cash deposits. 5. On the facts and circumstances of the case and in law, the Ld. Assessing Officer failed to even consider two submissions dated 18th October 2023 and 23rd February 2024 in the Assessment Order thereby completely overlooking the explanation and violating the basic principles of natural justice. ....
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....warded a copy of impugned Order dated 24.08.2024 to my Chartered Accountant who had promised me that he will take care of the ongoing assessment proceedings and that an appeal against the impugned Order would lie before the Hon'ble Income Tax Appellate Tribunal. 7. In response thereof, on 27.08.2025 he informed me that he has forwarded the papers relating to my case to one of his colleagues, who would look after the appeal process before the Hon'ble Tribunal. Thus, I was under bonafide impression that once the papers were signed, the Form No. 36 would duly be filed by my Chartered Accountant and/or his colleague. 8. I say that, in the meantime, a Rectification Order was passed on 09.10.2025 in my case stating that the computation in my case was wrongly generated and correct tax was not computed, thereby revising income at Rs. 54,71,047/-. I say that after getting knowledge of this order being passed in my case, I was in utter shock and panic and realised that my Chartered Accountant may not have properly complied with the procedure. 9. I say that on 16.02.2026, I asked for a final update in the matter but my Chartered Accountant explicitly respond....
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....inabove have been explained to me in Hindi as well as English." 2.1 We have carefully considered the application for condonation of delay, the affidavit filed in support thereof and the material placed before us, including copies of the 'WhatsApp chat' or correspondence exchanged between the assessee and his Chartered Accountant on mobile telephone instrument. The contemporaneous correspondence demonstrates that the assessee had been consistently pursuing the matter and had repeatedly impressed upon his Chartered Accountant to file the appeal within time. The documentary evidence lends complete corroboration to the explanation furnished in the affidavit. 2.2 It is well settled that while considering an application for condonation of delay, the Court is required to adopt a pragmatic, justice-oriented and liberal approach where the explanation offered is bona fide and does not disclose any deliberate negligence or lack of diligence on the part of the litigant. Ordinarily, a litigant who has entrusted his case to a professional cannot be made to suffer irreparable prejudice solely because of the omission or inaction of his authorised representative, provided the conduct of the l....
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....R 354) held that- "appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, the Court/Tribunal have inherent power to dismiss the appeal..." An appeal means an effective appeal--"expression "prefer an appeal" would mean effectively prosecuting an appeal Purposefully interpreted, preferring an appeal means more than formally filing it but effectively pursuing it. If a party retreats before the contest begins, it is as good as not having entered the fray. 5.1 The Hon'ble Bombay High court in the case of M/s Chemipol vs Union of India in Excise Appeal No.62 of 2009 has held that in the cases where assessee does not want to pursue the appeal, appellate authorities have inherent power to dismiss the appeal for non-prosecution. Similar view has been expressed in the case of Late TukojiraoHolkar (MP), 223 ITR 480. Likewise, in the case of CIT vs Multiplan India (P) Ltd (38 ITD 320) (Del) similar view was taken. 5.2 Further, the appellant has failed to submit any substantial evidence to overturn the decision made by the AO in the impugned order. Therefore, it ....