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2019 (4) TMI 879 - ITAT BANGALORECondonation of delay - long illness of assessee - HELD THAT:- The Hon’ble Apex Court in the case of MST Katiji and Others [1987 (2) TMI 61 - SUPREME COURT], while explaining and laying down the principles that need to be kept in mind while considering an application for condonation of delay, has emphasized that substantial justice should prevail over technical consideration. The Hon’ble Court also explained that a litigant does not stand to benefit by lodging the appeal late and that the expression ‘every day’s delay must be explained’ does not mean that a pedantic approach should be taken. The doctrine should be applied in a rational, common sense and pragmatic manner. Thus there was sufficient and reasonable cause for the delay in the present case. Assessee has not obtained and not furnished the PAN in Form No.35 - HELD THAT:- CIT(A) has held that the assessee has not obtained and not furnished the PAN in Form No.35. Regarding this finding of the CIT(A), we find that now the assessee has obtained PAN – AANHM 6722 N (a copy of which is placed on record) and therefore this objection of the CIT(A) does not survive anymore. Therefore, in the interest of substantial justice, we set aside the impugned order of the CIT(A) dated 22.09.2017 and restore the matter to his file for admission and consideration and disposal on merits of the issues raised therein, after affording the assessee adequate opportunity of being heard and to file details / submissions required, which shall be duly considered by the CIT(A) before deciding the issues for consideration. We hold and direct accordingly. Ex-parte orders of CIT-A - HELD THAT:- Interest of substantial justice will be well served by setting aside these impugned ex-parte orders of the CIT(A) dated 31.10.2017 and restore the matters in both these appeals also to his file for admission, consideration and disposal on merits of the issues raised therein, after affording the assessee adequate opportunity of being heard and to file details / submissions required, which shall be duly considered by the CIT(A) before deciding the issues for consideration.
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